Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 30, 2011 erstellt
Beschreibung:
This study investigates the characteristics of firms reporting Non-Controlling Interests (NCI) in fourteen European countries. We find that size, leverage, profitability and country legal origin play an important role in explaining the likelihood of use and report NCI in consolidated financial statements. This study allows us to identify the major players affected by the accounting standards on matters related to NCI, whose financial ratios should be carefully analyzed for comparative purposes. We also provide additional insights that could be helpful for future research on the valuation implications of NCI reported on the consolidated financial statements