6 research outputs found
A property rights based consolidation approach
Full text linkWe suggest a full consolidation approach that takes into account the property rights structure whithin the subsidiaries, in particular, the majority requirements on restructurings. Our approach employs a property rights index based on cooperative game theory
Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights
No full textMajority shareholder protection by variable qualified majority rules
No full textShapley-Shubik index, Shapley value, Reorganization, Ban of registration, Application for judical review, C71, G32, G34, G38, K10,
Equity Discrimination as a Result of Country-Specific Majority Requirements Accounting-Based Implications
No full text
