Linn Anker-Sørensen

Corporate Groups and Shadow Business Practices

• Gebundenes Buch

Produktbeschreibung

This book explains why existing laws on group transparency fail to fully grasp some activities of corporate groups. This phenomenon, denoted 'shadow business', is a societal concern. This book provides the reader with examples and an interpretative solution to increase the law's effectiveness based on Systems Thinking.

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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 320
• Erscheinungstermin: 28. April 2022
• Englisch
• Abmessung: 229mm x 152mm x 19mm
• Gewicht: 617g
• ISBN-13: 9781108844192
• ISBN-10: 1108844197
• Artikelnr.: 63117096

Autorenporträt

Linn Anker-Sørensen is Senior Manager, Nordic Head of Decentralized Finance, EY Norway and Lecturer in Law at the University of Oslo and Guest Lecturer at the University of Luxembourg. She is also a member of the European Securities and Market Authority's (ESMA) Financial Innovation Standing Committee.

Inhaltsangabe

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.