Corporate Groups and Shadow Business Practices
- Author: Linn Anker-Sørensen, Ernst & Young
- Date Published: April 2022
- availability: Available
- format: Hardback
- isbn: 9781108844192
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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.
Read more- Provides examples of the three components of group structures, including systematization and variables in selected legal entities, affiliation-linkages and internal governance in groups
- Highlights examples of regulatory deficiencies in accounting, company, and securities law and their resulting tensions
- Introduces Systems Thinking as a methodological tool to better understand formal and informal aspects of group structures
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×Product details
- Date Published: April 2022
- format: Hardback
- isbn: 9781108844192
- length: 320 pages
- dimensions: 236 x 158 x 22 mm
- weight: 0.639kg
- availability: Available
Table of Contents
Part I. Setting the Scene:
1. Corporate group transparency
Part II. The Emergence of Group Complexity:
2. What causes group complexity
3. The emergence of corporate groups
Part III. Decomposing Corporate Groups:
4. Organizational decoupling
5. Control decoupling
6. Governance decoupling
Part IV. Deficiencies in Formal Approaches to Group Transparency in EU Law:
7. The partly transparent corporate group under accounting law principles of consolidated accounts
8. The contribution of company law to group transparency
9. Uncovering decoupling techniques
10. Intermediate results
Part V. A Systems Approach as a More Comprehensive Concept toward Group Transparency:
11. A primer to systems thinking
12. Systems thinking as a foundation for group transparency
13. A critical review of a systems approach
14. Intermediate result
Part VI. Results:
15. Bringing it all together.
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