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Why do organizations that have OCB outperform those that do not?
Consolidated Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single economic entity.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, without having full control or joint control, typically associated with ownership of 20% to 50% of voting stock.
Shareholders' Equity
The residual interest in the assets of a corporation that remains after deducting liabilities, representing the ownership interest of shareholders.
Pre-acquisition Profits
The earnings generated by an acquired company prior to the date on which it was acquired by the parent company.
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