8 • Il report ‘combinato’ delle reti: il caso Interbau

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DC Field	Value
dc.identifier	ECF_chapter_15502
dc.contributor.author	Saccon Chiara
dc.title	8 • Il report ‘combinato’ delle reti: il caso Interbau
dc.type	Chapter
dc.language.iso	it
dc.description.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.
dc.relation.ispartof	Studi e ricerche sulle reti d’impresa
dc.publisher	Edizioni Ca’ Foscari - Venice University Press, Fondazione Università Ca’ Foscari
dc.issued	2022-12-20
dc.identifier.uri	http://edizionicafoscari.it/en/edizioni4/libri/978-88-6969-664-0/8-il-report-combinato-delle-reti-il-caso-interbau/
dc.identifier.doi	10.30687/978-88-6969-663-3/008
dc.identifier.issn	2724-3931
dc.identifier.eissn	2724-4741
dc.identifier.isbn	978-88-6969-664-0
dc.identifier.eisbn	978-88-6969-663-3
dc.rights	Creative Commons Attribution 4.0 International Public License
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/
item.fulltext	with fulltext
item.grantfulltext	open
dc.peer-review	no
dc.subject	Combined financial statements
dc.subject	Level of analysis
dc.subject	Performance
dc.subject	Valuation

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8 • Il report ‘combinato’ delle reti: il caso Interbau

Chiara Saccon NOIS - Dipartimento di Management, Università Ca’ Foscari Venezia, Italia

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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

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ISBN (PRINT)

978-88-6969-664-0

ISBN (EBOOK)

978-88-6969-663-3

Keywords: Performance • Combined financial statements • Valuation • Level of analysis

permalink: http://doi.org/10.30687/978-88-6969-663-3/008

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.

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