Efficiency Estimation for Activities for Multi-Industry Holdings as Forms of Business Associations

Abstract

The article analyses the methods for the efficiency estimation for holding structures in general and multi-industry holdings in particular available in the research literature. The necessity to develop the methods enabling to perform the estimation of efficiency of activities for multi-industry holdings within the stakeholder theory has been proved. A range of indices describing the efficiency of activities of multi-industry holdings from a perspective of meeting interests of certain stakeholders has been proposed. The methods for the estimation of efficiency of activities of multi-industry holdings within the stakeholder theory has been developed.

DOI: 10.5901/mjss.2015.v6n1s3p491