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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
Language
IT
ISBN (PRINT)
978-88-6969-664-0
ISBN (EBOOK)
978-88-6969-663-3

Keywords: PerformanceLevel of analysisValuationCombined financial statements

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.