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Recognition of non-controlling interest in consolidated financial statements based on property rights

  • 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.

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Metadaten
Document Type:Article
Language:English
Author:André Casajus, Helfried Labrenz
Chairs and Professorships:Chair of Economics and Information Systems
DOI:https://doi.org/10.1515/rle-2015-0050
Parent Title (English):Review of Law & Economics
ISSN:1555-5879
Volume:13
Issue:3
Year of Completion:2017
Tag:Consolidation; Majority requirements; Property rights; Shapley value
Content Focus:Academic Audience
Peer Reviewed:Yes
Rankings:SJR Ranking / Q3
Sustainable Development Goals:Peace, justice and strong institutions
Licence (German):License LogoUrheberrechtlich geschützt