A Property Rights Based Consolidation Approach

We suggest a full consolidation approach that takes into account the property rights structure within 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
Other Persons:	Labrenz, Helfried (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Theorie \| Theory \| Eigentümerstruktur \| Ownership structure \| Konzernabschluss \| Consolidated financial statements \| Kooperatives Spiel \| Cooperative game \| Shapley-Wert \| Shapley value \| Tochtergesellschaft \| Subsidiary company \| Sachenrecht \| Law of property

Extent:	1 Online-Ressource (14 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 4, 2014 erstellt
Other identifiers:	10.2139/ssrn.2391199 [DOI]
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/10013059406