Corporate Groups and Shadow Business Practices - Couverture souple

Anker-Sørensen, Linn

Couverture souple

ISBN 10 : 1108928390 ISBN 13 : 9781108928397

Editeur : Cambridge University Press, 2025

Synopsis

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.

A propos du livre

À propos de l'auteur

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.

Détails de l'édition

• Éditeur: Cambridge University Press
• Date d'édition: 2025
• Langue: anglais
• ISBN 10: 1108928390
• ISBN 13: 9781108928397
• Reliure: Broché
• Nombre de pages: 336
• Coordonnées du fabricant: Cambridge University Press; https://www.cambridge.org/; ; Via Honduras,15; Pomezia; Italia; 71; Italie