A property rights based consolidation approach

André Casajus; Helfried Labrenz

We 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.

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Year of publication:	2014
Authors:	Casajus, André ; Labrenz, Helfried
Publisher:	Leipzig : Univ., Wirtschaftswissenschaftliche Fakultät
Subject:	consolidation \| majority requirements \| property rights \| cooperative game theory \| Shapley value \| Konzernabschluss \| Consolidated financial statements \| Tochtergesellschaft \| Subsidiary company \| Eigentümerstruktur \| Ownership structure \| Kooperatives Spiel \| Cooperative game \| Shapley-Wert \| Theorie \| Theory

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Extent:	Online-Ressource (14 S.) graph. Darst.
Series:	Arbeitspapiere der Wirtschaftswissenschaftlichen Fakultät. - Leipzig : [Verlag nicht ermittelbar], ISSN 1437-9384, ZDB-ID 2488843-6. - Vol. 126
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzung: Acrobat Reader
Other identifiers:	hdl:10419/93063 [Handle]
Classification:	C71 - Cooperative Games ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; M41 - Accounting ; m44
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10010239888