Journal title CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES
Author/s Antonio Frenda
Publishing Year 2021 Issue 2021/1
Language Italian Pages 19 P. 173-191 File size 0 KB
DOI 10.3280/cgrds1-2021oa10453
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This work outlines the link between the main European regulations concerning the definition of an enterprise and their internationalization, in order to identify the institutional units that make up the economy of a country and whose flows and stocks are registered in ESA 2010; it also offers a contribution useful for the future edition of the United Nations System of National Accounts. The work analyzes the main approaches useful for making the transition from corporate accounting to the concepts expressed by the European System of National and Regional Accounts (Sec 2010), in order to carry out statistical-economic and business economic analyzes, to measure the part of institutional unit that has a center of economic interest in Italy also for the purpose of verifying any tax evasive behavior, by exploring the governance structure related to globalization.
Keywords: Value Added Income StValue Added Income Statement Configuration, Foreign Control, Fictitious Resident Secondary Unitsatement Configuration, Foreign Control, Fictitious Resident Secondary Units
Antonio Frenda, Approcci per la stima delle produzioni estere relative alle imprese nazionali in "CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES" 1/2021, pp 173-191, DOI: 10.3280/cgrds1-2021oa10453