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Has the ownership interest of multinational groups increased the accounting difficulties faced by local companies in Navarra? An empirical study

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dc.contributor.advisorTFELizarraga Dallo, Fermínes_ES
dc.contributor.advisorTFEMartija Gambra, Jesús Maríaes_ES
dc.contributor.affiliationFacultad de Ciencias Económicas y Empresarialeses_ES
dc.contributor.affiliationEkonomia eta Enpresa Zientzien Fakultateaeu
dc.contributor.authorCasallo García, Sergio
dc.date.accessioned2014-09-15T05:58:58Z
dc.date.available2014-09-15T05:58:58Z
dc.date.issued2014
dc.date.updated2014-08-29T12:00:13Z
dc.description.abstractIn this paper I have studied the extent to which the difficulties faced by local companies in Navarra have increased as a consequence of becoming subsidiaries of multinational groups. Namely, I have focused on the information required by the parent company with the purpose of preparing the consolidated financial statements for the whole group. Additionally, I have wanted to know the degree of implication of subsidiaries in this process and if they have independence in the process of reporting to their parent company. In order to provide empirical evidence, I have designed a survey and I have sent it to different companies. Since foreign investment has considerably increased during the last decade, I have sent the survey to companies which are located in Navarra and that are part of a multinational group with the parent company domiciled in a foreign country. I have also studied the main differences between three different accounting models: IFRS, U.S. GAAP and PGCEen
dc.description.degreeGraduado o Graduada en Administración y Dirección de Empresas por la Universidad Pública de Navarraes_ES
dc.description.degreeEnpresen Administrazio eta Zuzendaritzan Graduatua Nafarroako Unibertsitate Publikoaneu
dc.format.mimetypeapplication/pdfen
dc.identifier.urihttps://academica-e.unavarra.es/handle/2454/12663
dc.language.isoengen
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessen
dc.rights.accessRightsAcceso abierto / Sarbide irekiaes
dc.subjectParent companyen
dc.subjectSubsidiary companyen
dc.subjectConsolidationen
dc.subjectFair valueen
dc.subjectReciprocal accountsen
dc.titleHas the ownership interest of multinational groups increased the accounting difficulties faced by local companies in Navarra? An empirical studyen
dc.typeTrabajo Fin de Grado/Gradu Amaierako Lanaes
dc.typeinfo:eu-repo/semantics/bachelorThesisen
dspace.entity.typePublication

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