MARC details
| 000 -LEADER |
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| fixed length control field |
03420nam a2200409 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
CR9781108933643 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UkCbUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240905191157.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m|||||o||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
200505s2022||||enk o ||1 0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781108933643 (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9781108844192 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781108928397 (paperback) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UkCbUP |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UkCbUP |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
e------ |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KJE2460 |
| Item number |
.A96 2022 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
346.24/0664 |
| Edition number |
23/eng/20220131 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Anker-Sørensen, Linn, |
| Dates associated with a name |
1985- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Corporate groups and shadow business practices / |
| Statement of responsibility, etc. |
Linn Anker-Sørensen. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cambridge, United Kingdom ; New York, NY : |
| Name of producer, publisher, distributor, manufacturer |
Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xv, 319 pages) : |
| Other physical details |
digital, PDF file(s). |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
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| General note |
Title from publisher's bibliographic system (viewed on 07 Apr 2022). |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Corporate group transparency -- What causes group complexity? -- The emergence of corporate groups -- Organizational decoupling : Identifying nodes in group systems -- Control decoupling : Identifying links in group systems -- Governance decoupling : identifying decision-making mechanisms in group systems -- The partly transparent corporate group under accounting law principles of consolidated accounts -- The contribution of company law to group transparency -- Uncovering decoupling techniques -- The contribution of securities law -- Intermediate results -- A primer to systems thinking -- Systems thinking as foundation for group transparency -- A critical review of a systems approach -- Intermediate result : towards a recognition of group-systems for enhanced transparency -- Bringing it all together. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporate governance |
| General subdivision |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Conglomerate corporations |
| General subdivision |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Strategic alliances (Business) |
| General subdivision |
Law and legislation |
| Geographic subdivision |
European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economic interest groupings |
| Geographic subdivision |
European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Industrial concentration |
| Geographic subdivision |
European Union countries. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version: |
| International Standard Book Number |
9781108844192 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://doi.org/10.1017/9781108933643">https://doi.org/10.1017/9781108933643</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
eBooks |
