Download This PaperProtecting Rights and Their Impact on NCI Reporting – A Property Rights Based View on Accounting
20 Pages Posted: 28 Feb 2015
Date Written: February 26, 2015
Abstract
The article examines a property rights perspective concerning NCI-recognition. The suggested accounting approach is based on the assumption that shareholder lawsuits, equipped with temporary blocking abilities, might increase the value of the corresponding NCI by restricting the parent company’s property rights. The examination is embedded in the context of information analysis.
Keywords: (substantive) protecting rights, shareholder lawsuits, property rights, non-controlling interests, information analysis
JEL Classification: G32, G34, M40, M48
Suggested Citation: Suggested Citation
Labrenz, Helfried, Protecting Rights and Their Impact on NCI Reporting – A Property Rights Based View on Accounting (February 26, 2015). Available at SSRN: https://ssrn.com/abstract=2570856 or http://dx.doi.org/10.2139/ssrn.2570856