Accounting Treatment for Joint Controlled Entities: Theoretical issues and evidences from Italian setting

This Thesis is a research study concerned with the accounting issues of the consolidation of interests in Joint Controlled Entities (here after JCEs). The main purpose of the Thesis is to observe the accounting convergence for the consolidation of interests in JCEs using the Equity method or the Proportionate consolidation and to investigate the factors that influence managers' decision to reporting one of the two alternative methods. These goals are addressed through the implementation of different methodologies as well as of multiple theoretical frameworks.