Effect of Equity Capital, Non-Performing Loans, and Member Participation on Cooperative Surplus. RATIOVA: Journal of Economic and Accounting Perspectives, [S. l.], v. 1, n. 01, p. 1–14, 2026. Disponível em: https://journal.orbioninstitute.com/index.php/ratiova/article/view/69. Acesso em: 22 jul. 2026.