Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
  1. Home
  2. Search

Refine search

Refine search

Access:
Content type:
Publication date:
Apply   From and To filters
Subject: Show more
Journals Show more
Publishers: Show more
Societies Show more
Series: Show more
Collections: Show more

Actions for selected content:

Select all | Deselect all
  • View selected items
  • Export citations
  • Download PDF (zip)
  • Save to Kindle
  • Save to Dropbox
  • Save to Google Drive

Save Search

You can save your searches here and later view and run them again in "My saved searches".

Please provide a title, maximum of 40 characters.
Cancel
×

1 results

  • 10 - Intermediate Results

  • from Part IV - Deficiencies of Formal Approaches to Group Transparency in EU Law
  • Linn Anker-Sørensen
  • Book:
    Corporate Groups and Shadow Business Practices
    Published online:
    04 May 2022
    Print publication:
    28 April 2022, pp 257-262

  • Summary

    This chapter contains intermediary results from the analysis on legal deficiencies identified in the accounting, corporate, and securities law. It focuses on the misguiding norm of adding new topics to disclosure agendas without careful consideration of the value the addition of information may bring. This leads to increased compliance costs, “boilerplate compliance,” and information overload. In addition, more information may give the impression of enhanced group transparency such as the amended disclosure regime for major holdings in listed companies, where the reality is that innovative business models still fly under the regulatory radar.