TY  - JOUR
U1  - Wissenschaftlicher Artikel
A1  - Casajus, André
A1  - Labrenz, Helfried
T1  - Recognition of non-controlling interest in consolidated financial statements based on property rights
JF  - Review of Law & Economics
N2  - 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.
KW  - Consolidation
KW  - Majority requirements
KW  - Property rights
KW  - Shapley value
Y1  - 2017
SN  - 1555-5879
SS  - 1555-5879
U6  - https://doi.org/10.1515/rle-2015-0050
DO  - https://doi.org/10.1515/rle-2015-0050
VL  - 13
IS  - 3
ER  -