IMPLEMENTATION OF PARENT COMPANY'S LIABILITY FOR BANKRUPTCY EXPERIENCED BY SUBSIDIARY: CASE IN INDONESIA by Annurdi, Budi Santoso, Hanif Nur Widhiyanti, Reka Dewantara

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Reverse Knowledge Transfer in Cross-Border Mergers and Acquisitions in the Chinese High-Tech Industry under Government Intervention by Yi Su, Wen Guo, Zaoli Yang

“…The results show that, under government intervention, the parent company and subsidiary have different degrees of influence on each other. …”
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Reverse transfer of corporate social responsibility practices from brazilian subsidiaries of multinationals by Felipe Mendes Borini, Moacir de Miranda Oliveira Júnior, Gabriel Vouga Chueke

“…The results indicate that the reverse transfer of CSR depends on the development of nonlocation-bound capabilities of the subsidiaries and integration between the parent company and its foreign subsidiaries.…”
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An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees by Ximing Zhan, Mengying Zhao, Lijuan Yan

“…As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification effect of the consolidated financial statements. …”
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Mapping and Analysis of Exit Strategy Research: A Bibliometrics and Systematic Review by Alireza Valipour, Ali Heidari, Mohammad Ali Shahhosseini, Asadollah Kordnaiej

“…Financial research focuses on the exit's impact on subsidiary performance and parent company financials, while economics explores industry factors influencing exit decisions. …”
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Consolidated financial statements in light of the Hungarian regulations and the IFRS standards by Alexandra Szekeres, Angelika Dienes

“…While the selected parent companies present their corporate groups to varying extents and levels of detail, the requirements of the standards are reflected throughout. …”
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