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DC Field | Value | Language |
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dc.contributor.author | Baldacchino, Peter J. | |
dc.contributor.author | Borg, Joanne | |
dc.date.accessioned | 2017-04-28T07:34:56Z | |
dc.date.available | 2017-04-28T07:34:56Z | |
dc.date.issued | 2015 | |
dc.identifier.citation | Baldacchino, P. J., & Borg, J. (2015). Converting an LLC into a co-operative part 1: background and analysis. The Accountant, Autumn issue, 1-3. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/18718 | |
dc.description | For detailed references, please refer to authors or, for most quoted sources, to the University of Malta MAccty dissertation: The Conversion of the LLC into a Cooperative and its Implications: A Maltese Analysis, May 2014 available at the University of Malta library. | en_GB |
dc.description.abstract | In certain instances, businesses may decide to convert into cooperatives, subsequent to consideration that such an alternative legal structure may be a more viable path to their entity. Nonetheless, such conversions have as yet been a rare occurrence in Malta, rendering them less prevalent and ubiquitous. This emanates from a lack of awareness and understanding, as, in theory, this route can be taken up by any business which puts its efforts towards such a conversion, although various technical elements would need to be addressed throughout the process. The objectives of this article, which builds on a 2014 MAccty dissertation, are to provide useful insights on the rationale for and the difficulties encountered in carrying out such conversions, to evaluate the corporate governance and the financial implications of such a change, and to propose a viable regulatory framework for implementing such conversions. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | MBR Publications Limited | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Cooperative societies | en_GB |
dc.subject | Private companies | en_GB |
dc.subject | Corporate governance | en_GB |
dc.title | Converting an LLC into a co-operative part 1 : background and analysis | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
File | Description | Size | Format | |
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Converting an LLC into a Cooperative Part 1.pdf | 218.42 kB | Adobe PDF | View/Open |
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