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 |
|---|---|
| Resource language: | 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 |
| 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 |
Collection description
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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