Management control (or dominant influence) refers to the ability of one company to substantially direct or influence the management decisions and policies of another company. It can be strengthened by acquiring additional shares of the investee and is a key criterion in determining consolidation scope in accounting. Control is assessed not solely by ownership percentage but also by the degree of practical influence over decision-making.

Past questions testing this term · 1 questions

• 2014h26a #4出資元と投資先企業との関係に関して，次の記述中のa，bに入る字句の適切な組合せはどれか。 A 社が，投資先である B 社に対して [a] を高めるための行為とし…