@Article{ RODRÍGUEZ_Frías:95-115,

author = { MANUEL PEDRO RODRÍGUEZ BOLÍVAR and José Valeriano Frías Aceituno } ,

title = { THE CONCEPTUAL FRAMEWORK CONCEPT AND THE ALLOCATION OF INCOMES IN THE CONSOLIDATED ENTITY: ITS IMPACT ON FINANCIAL RATIOS },

journal = { INTERNATIONAL JOURNAL OF COMMERCE AND MANAGEMENT },

year = { 2006 },

volume = { 16 },

issn = { 1758-8529 },

pages = { 95-115 },

}