El significado jurídico de los grupos de sociedades. La corporate governance

José Miguel Embid Irujo
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José Miguel Embid Irujo: Universidad de Valencia

EKONOMIAZ. Revista vasca de Economía, 2008, vol. 68, issue 02, 84-101

Abstract: Groups of companies are a current business reality characteristic, in which the company leading the group performs a unified management of the different legal entities, usually companies that form the group. The dialectic economic unity and legal plurality characterises the group and is the factor that hinders at the same time the achievement of a suitable legal regime. Such a regime has been tried many times, not only in the different national legal regulations, but also in the EU. Except several exceptions (like Germany or Portugal), the treatment of the groups is focused, within the corporate governance, towards the self-regulation without detriment of some legal rules over the figure. However, more in general, this approach could be applied through tools such as the “group agreement”, compatible to the current Spanish Law and a suitable formula to stablish a solid base over its legal regime.

Keywords: groups of companies/corporate groups; unified management; disclosure; corporate governance; group agreement (search for similar items in EconPapers)
JEL-codes: K22 (search for similar items in EconPapers)
Date: 2008
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