Series |
Studi e ricerche sulle reti d’impresa
Edited book | Osservatorio Nazionale sulle reti d’impresa 2022
Chapter | 8 • Il report ‘combinato’ delle reti: il caso Interbau
8 • Il report ‘combinato’ delle reti: il caso Interbau
Abstract
There are two fundamental problems that arise in network studies concerning valuation: the level of analysis and the valuation criteria. For business networks, the most appropriate level of analysis is the higher level that encompasses the whole network and one possible valuation criterion is that which comes from the accounting system for the preparation of financial statements and, in particular, the combined financial statements. This is also the orientation of international accounting regulation as well as the behaviour of a network of companies taken as a reference.
Published Dec. 20, 2022 | Language: it
Keywords Performance • Level of analysis • Combined financial statements • Valuation
Copyright © 2022 Chiara Saccon. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.
Permalink http://doi.org/10.30687/978-88-6969-663-3/008
