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La contabilizzazione delle fusioni nelle local public utilities italiane quotate: inquadramento concettuale ed evidenze empiriche

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  • Gabriele D'Alauro

Abstract

Il presente studio esamina i possibili criteri di contabilizzazione delle fusioni da parte delle local public utilities italiane quotate alla luce delle caratteristiche che contraddistinguono il comparto dei servizi pubblici locali, attraverso una ricerca empirica fondata sull?analisi delle incorporazioni realizzate nel periodo dal 2006 al 2013 dai principali operatori del settore. In detto contesto si verifica che, a fronte di un quadro fortemente differenziato di fattispecie di fusioni e di corrispondenti metodi contabili adottati, i meccanismi di governance societaria hanno un significativo impatto sull?effettivo ambito di applicazione del principio contabile internazionale IFRS 3. I risultati ottenuti evidenziano altres? correlate criticit? in termini di disclosure aziendale, nonch? l?adozione, per le fusioni pi? significative, di criteri contabili che non paiono pienamente adeguati ad esprimere la sostanza economica delle aggregazioni.

Suggested Citation

  • Gabriele D'Alauro, 2014. "La contabilizzazione delle fusioni nelle local public utilities italiane quotate: inquadramento concettuale ed evidenze empiriche," ECONOMIA E DIRITTO DEL TERZIARIO, FrancoAngeli Editore, vol. 2014(3), pages 451-472.
    • Handle: RePEc:fan:ededed:v:html10.3280/ed2014-003008
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    References listed on IDEAS

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    1. Andrea Calabrò & Mariateresa Torchia & Francesco Ranalli, 2013. "Ownership and control in local public utilities: the Italian case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 835-862, November.
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    More about this item

    Keywords

    Public utilities locali; fusioni; principi contabili internazionali; corporate governance.;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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