search query: @author Pellens, B. / total: 5
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| Author: | Pellens, B. |
| Title: | Die Spaltung von Konzernabschlüssen als Anlegerschutzinstrument im Konzern. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : JUN, VOL. 43:6, p. 490-509 |
| Index terms: | SUBSIDIARY COMPANIES GERMANY |
| Language: | ger |
| Abstract: | From the point of view of a shareholder to participate in a parent company means a considerable limitation of adequate competence as compared to a stock company not being part of a group. These limitations of competence may be of some interest to his investment decision. To put the shareholders of a parent company and of an individual company on the same level of information the former not only need additional competence of control but also additional means of getting further information. So the author develops an approach to gain further information about the structure of a group by combined utilization of the separate financial statements. |
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