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J.A. McCahery*,† and E.P.M. Vermeulen*,‡
*Tilburg University, Tilburg, The Netherlands
†Duisenberg School of Finance, Amsterdam, The Netherlands
‡Philips, Amsterdam, The Netherlands
The Enron and Parmalat Examples
Disclosure of Beneficial Ownership
Inside and Outside Ownership: Costs and Benefits
The Importance of ‘Strict’ Disclosure and Reporting Mechanisms
Nominee and omnibus accounts
Chains of corporate vehicles
Beneficial Ownership and Control: the Challenges
Related Party Transactions
Why Should One Care About Related Party Transactions?
Identifying Related Party Transactions: The Challenges
Disclosure of Beneficial Ownership ...