@article{CasajusLabrenz2017,
  author    = {Casajus, Andr{\´e} and Labrenz, Helfried},
  title     = {Recognition of non-controlling interest in consolidated financial statements based on property rights},
  journal   = {Review of Law \& Economics},
  volume    = {13},
  number    = {3},
  issn      = {1555-5879},
  doi       = {10.1515/rle-2015-0050},
  institution = {Chair of Economics and Information Systems},
  year      = {2017},
  abstract  = {We suggest a recognition of non-controlling interest in consolidated financial statements that takes into account the property rights structure within subsidiary companies, in particular, majority requirements on restructurings, which may differ between countries. Our approach rests on a property rights index based on cooperative game theory. This index captures a parent company's ability to acquire future gains of the subsidiary.},
  language  = {en}
}