Nobes, Christopher - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 995-1025
such words as “control” and “power”. Over time, there have been many types of exclusion from consolidation (e.g. based on … lack of ownership, lack of control, dissimilarity or foreignness), but the scope has gradually widened. In terms of the … on control are unexpected. However, the theoretical perspectives allow an explanation, largely in terms of financing and …