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Journal of Management and Governance
Erschienen in: Journal of Management and Governance 2/2016

17.12.2015

Boundaries of the business model within business groups

verfasst von: Emiliano Di Carlo, Fabio Fortuna, Silvia Testarmata

Erschienen in: Journal of Management and Governance | Ausgabe 2/2016

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Abstract

Scholars have sought various ways to find out how financial performance of the firm can be affected by its business model (BM). However, to date academic literature has focused attention on the “firm” as a unit of analysis without clearly defining the boundaries of the reporting entity to which the BMs refer. The aim of this paper is to investigate what are the boundaries of the BM of the affiliated-group companies and how the degree of independence of BMs is measured within the business group. The contribution of the paper is in using the BM concept to expound and criticise the assumptions in economic analysis and accounting standards that groups of companies are economic units that optimise economic income of the group as a whole and that the financial statements of individual subsidiaries, sub-groups and the group as a whole report the value generated by the group.
Vorheriger Artikel The tone of business model disclosure: an impression management analysis of the integrated reports
Nächster Artikel Evaluation of corporate governance systems by credit rating agencies

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Metadaten
Titel
Boundaries of the business model within business groups
verfasst von
Emiliano Di Carlo
Fabio Fortuna
Silvia Testarmata
Publikationsdatum
17.12.2015
Verlag
Springer US
Erschienen in
Journal of Management and Governance / Ausgabe 2/2016
Print ISSN: 1385-3457
Elektronische ISSN: 1572-963X
DOI
https://doi.org/10.1007/s10997-015-9338-9

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