@article{daddf20d5fed4305a6fa79fa2c1aac1f,
title = "The development of national and transnational regulation on the scope of consolidation",
keywords = "Control, IFRS, Group, International, Subsidiary, Transnational regulation, Consolidation, BUSINESS GROUPS, OWNERSHIP, STANDARDS, COUNTRIES, BEHAVIOR, GERMANY",
author = "Christopher Nobes",
year = "2014",
month = jul,
day = "31",
doi = "10.1108/AAAJ-03-2013-1287",
language = "English",
volume = "27",
pages = "995--1025",
journal = "Accounting, Auditing and Accountability Journal",
issn = "0951-3574",
publisher = "Emerald Group Publishing Ltd.",
number = "6",
}