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Villarroya Lequericaonandia, M. B. (2012). The Criminal Responsibility of the Cooperatives Arising from Not Complying with the Accounting Obligations. The Repercussion of the Reform of the Penal Code and the New Accounting Regulation. REVESCO Revista de Estudios Cooperativos, 108, 173-212.
https://doi.org/10.5209/rev-REVE.2012.v18.39589

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