000			03420nam a2200409 i 4500
001			CR9781108933643
003			UkCbUP
005			20240905191157.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			200505s2022||||enk o ||1 0|eng|d
020			_a9781108933643 (ebook)
020			_z9781108844192 (hardback)
020			_z9781108928397 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
043			_ae------
050	0	0	_aKJE2460 _b.A96 2022
082	0	0	_a346.24/0664 _223/eng/20220131
100	1		_aAnker-Sørensen, Linn, _d1985- _eauthor.
245	1	0	_aCorporate groups and shadow business practices / _cLinn Anker-Sørensen.
264		1	_aCambridge, United Kingdom ; New York, NY : _bCambridge University Press, _c2022.
300			_a1 online resource (xv, 319 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aTitle from publisher's bibliographic system (viewed on 07 Apr 2022).
505	0		_aCorporate 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			_aThe 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	_aCorporate governance _xLaw and legislation _zEuropean Union countries.
650		0	_aConglomerate corporations _xLaw and legislation _zEuropean Union countries.
650		0	_aStrategic alliances (Business) _xLaw and legislation _zEuropean Union countries.
650		0	_aEconomic interest groupings _zEuropean Union countries.
650		0	_aIndustrial concentration _zEuropean Union countries.
776	0	8	_iPrint version: _z9781108844192
856	4	0	_uhttps://doi.org/10.1017/9781108933643
942			_2ddc _cEB
999			_c9419 _d9419