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Keywords: consolidation
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Journal Articles
Journal of International Accounting Research (2017) 16 (1): 37–57.
Published: 01 March 2017
...-line rules. Prior research suggests that bright-line accounting standards motivated companies to avoid the equity method or consolidation accounting by keeping their equity ownership percentages below the key thresholds of 20 percent and 50 percent. However, in recent years, much has changed regarding...