This study examines which are the key determinants affecting the management choice to account for interests in joint controlled entities using the Equity method or the Proportionate consolidation. The main question is if managers are more likely to accomplish the informative perspective in choosing the accounting treatment. Assuming that the Proportionate consolidation provides more useful accounting information, using a multiple theoretical approach, we address this gap by exploiting the Italian setting. Strategic, contractual and informational determinants are considered as main determinants. First results confirm the prediction that some strategic and contractual motivations affect the accounting choice.

Proportionate method, bond market and information perspective. The case of Italian JCEs / Catuogno, Simona; Allini, Alessandra; Pulcinelli, Ingrid. - (2014). (Intervento presentato al convegno BAFA 2014 Annual Conference, Londra tenutosi a Londra nel 14 - 16 aprile 2014).

Proportionate method, bond market and information perspective. The case of Italian JCEs

CATUOGNO, SIMONA;ALLINI, ALESSANDRA;PULCINELLI, INGRID
2014

Abstract

This study examines which are the key determinants affecting the management choice to account for interests in joint controlled entities using the Equity method or the Proportionate consolidation. The main question is if managers are more likely to accomplish the informative perspective in choosing the accounting treatment. Assuming that the Proportionate consolidation provides more useful accounting information, using a multiple theoretical approach, we address this gap by exploiting the Italian setting. Strategic, contractual and informational determinants are considered as main determinants. First results confirm the prediction that some strategic and contractual motivations affect the accounting choice.
2014
Proportionate method, bond market and information perspective. The case of Italian JCEs / Catuogno, Simona; Allini, Alessandra; Pulcinelli, Ingrid. - (2014). (Intervento presentato al convegno BAFA 2014 Annual Conference, Londra tenutosi a Londra nel 14 - 16 aprile 2014).
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11588/573176
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