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

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.

Landesspezifische und gesellschaftsrechtliche Minderheitenschutzregelungen -- Ökonomische Folgewirkungen inhomogener Rechtsstrukturen -- Empirische Analyse von Beteiligungsportfolios im Konzern -- Property-Rights adäquate Abbildungsformate im Konzernabschluss.