Protecting Rights and Their Impact on NCI Reporting – A Property Rights Based View on Accounting

20 Pages Posted: 28 Feb 2015

See all articles by Helfried Labrenz

Helfried Labrenz

University of Leipzig - Faculty of Economics and Management Science

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

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

Helfried Labrenz (Contact Author)

University of Leipzig - Faculty of Economics and Management Science ( email )

Leipzig, 04109
Germany

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