Pulido, Tomás Garrido; Castro, Regina Garrido - In: CIRIEC-España, revista de economía pública, social y … (2000) 34, pp. 119-167
Capital reduction, from our point of view, has not been sufficiently studied in the literature, in spite of its great interest for the area of accountancy. In this paper we set out to analyze the net worth effects of contribution restitution, as well as the legal and countable consequences...