Corporate groups and shadow business practices /
The uniqueness of this book is its conceptualization of a corporate group as a system of interaction, comprised of nodes, links and internal governance tools. This framework can be used to understand what constitutes a group, based on affiliation-linkages. By increasing our perception of group-struc...
Gespeichert in:
- 1. Verfasser:
- Format:
- Elektronisch E-Book
- Sprache:
- Englisch
- Veröffentlicht:
-
Cambridge, United Kingdom ; New York, NY :
Cambridge University Press,
2022.
- Zusammenfassung:
-
The uniqueness of this book is its conceptualization of a corporate group as a system of interaction, comprised of nodes, links and internal governance tools. This framework can be used to understand what constitutes a group, based on affiliation-linkages. By increasing our perception of group-structuring we can assess the extent to which existing laws address all variables. If the law does not consider certain variables to be used for identifying groups, a case of shadow business may be identified. Group-transparency is a recurring topic on the regulatory agenda. In this book, three legal domains are analysed questioning whether specific amendments have led to increased group-transparency: the control-definition for consolidated accounts, shareholder-transparency in company law, and major holding disclosure in listed companies. This book identifies deficiencies of the law in obtaining its regulatory objective of group-transparency, and proposes an interpretative solution based on Systems Thinking.
- Umfang:
- 1 online resource (xv, 319 pages) : digital, PDF file(s).
- Anmerkungen:
- Title from publisher's bibliographic system (viewed on 07 Apr 2022).
- Bibliografie:
- Includes bibliographical references and index.
- ISBN:
-
1-108-94523-6
1-108-94599-6
1-108-93364-5 - Schlagworte:
-
- Bezugswerke:
-
Parallelausgabe: 1-108-84419-7
- Links: