%0 Journal Article %T The conceptual framework concept and the allocation of incomes in the consolidated entity: Its impact on financial ratios %A Frias Aceituno, José Valeriano %A Rodriguez Bolivar, Manuel Pedro %J International Journal of Commerce and Management %V 16 %N 2 %P 95-115 %@ 1056-9219 %D 2006-05-31 %I Emerald Group Publishing Limited %~ DeepDyve