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<subfield code="a">Aguilar Conde, Pablo</subfield>
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<subfield code="a">Prieto Moreno, Begoña</subfield>
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<subfield code="a">Considering a participatory company model composed of the confluence of different interest groups, we propose a model of employee participation in corporate governance and profit sharing. In this model, workers, company managers and shareholders participate in governance and share in the profits.&#xd;
&#xd;
We offer a brief recapitulation of the most relevant Spanish regulations related to this topic. We then outline an empirical study and report its results.</subfield>
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<subfield code="a">Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits</subfield>
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