Corporate Groups and Shadow Business Practices

ISBN-13: 9781108844192 / Angielski / Twarda / 2022 / 336 str.

Linn Anker-Sorensen

Opis

This book analyses innovations of structuring corporate groups and regulatory limitations of group transparency and proposes Systems Thinking as solution.

Spis treści

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.