Pulcinelli, Ingrid (2015) Accounting Treatment for Joint Controlled Entities: Theoretical issues and evidences from Italian setting. [Tesi di dottorato]

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Item Type:	Tesi di dottorato
Lingua:	English
Title:	Accounting Treatment for Joint Controlled Entities: Theoretical issues and evidences from Italian setting
Creators:	Creators Email Pulcinelli, Ingrid pulingrid@gmail.com
Date:	31 March 2015
Number of Pages:	30729
Institution:	Università degli Studi di Napoli Federico II
Department:	Economia, Management e Istituzioni
Scuola di dottorato:	Scienze giuridico-economiche
Dottorato:	Scienze aziendali
Ciclo di dottorato:	27
Coordinatore del Corso di dottorato:	nome email Stampacchia, Paolo paolo.stampacchia@unina.it
Tutor:	nome email Catuogno, Simona UNSPECIFIED
Date:	31 March 2015
Number of Pages:	30729
Uncontrolled Keywords:	JCEs
Settori scientifico-disciplinari del MIUR:	Area 13 - Scienze economiche e statistiche > SECS-P/07 - Economia aziendale
Date Deposited:	13 Apr 2015 12:22
Last Modified:	05 Jun 2018 01:00
URI:	http://www.fedoa.unina.it/id/eprint/10454
DOI:	10.6093/UNINA/FEDOA/10454

Abstract

This Thesis is a research study concerned with the accounting issues of the consolidation of interests in Joint Controlled Entities (here after JCEs). The main purpose of the Thesis is to observe the accounting convergence for the consolidation of interests in JCEs using the Equity method or the Proportionate consolidation and to investigate the factors that influence managers' decision to reporting one of the two alternative methods. These goals are addressed through the implementation of different methodologies as well as of multiple theoretical frameworks.

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