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...

Ausführliche Beschreibung

Gespeichert in:
1. Verfasser:
Anker-Sørensen, Linn
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:
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