| Article ID: | iaor1998105 |
| Country: | Netherlands |
| Volume: | 74 |
| Issue: | 3 |
| Start Page Number: | 479 |
| End Page Number: | 494 |
| Publication Date: | May 1994 |
| Journal: | European Journal of Operational Research |
| Authors: | Kornbluth J. S. H., Salkin G. R. |
| Keywords: | programming: mathematical |
Differences between national accounting regulations affect the ways in which a holding company can acquire ownership and exercise control over members of a group of companies. In this paper we will explore the use of mathematical programming models that are appropriate for the systems used in the United Kingdom, the Netherlands and the USA.