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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._x000D_ <ol start="1" type="1"> </ol>

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Metadaten
Document Type:Article
Language:English
Author:André Casajus
Chairs and Professorships:Chair of Economics and Information Systems
DOI:https://doi.org/10.1515/rle-2015-0050
Year of Completion:2017
Note:
In: Review of Law and Economics, 13 (2017) 3, DOI 10.1515/rle-2015-0050