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Corporate governance in a major British holding company: BSA in the interwar years

Lloyd-jones, R., Maltby, J., Lewis, M.J. and Matthews, M. (2006) Corporate governance in a major British holding company: BSA in the interwar years. Accounting, Business and Financial History, 16 (1). pp. 69-98. ISSN 0958-5206

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This paper uses a case study of BSA to examine corporate governance in a holding company during the interwar years. Recognised as generally progressive in its policy towards financial disclosure, nevertheless BSA attracted hostile criticism from its shareholders, showed little evidence of developing administrative coordination and provided limited detailed information concerning the performance of its subsidiaries. Voice did have an effect in changing the pattern of financial reporting, but even under the pressure of its banker, when financial circumstances deteriorated in the early 1930s, BSA was only prepared to change personnel while organisational structures remained in place.

Item Type: Article
Institution: The University of York
Academic Units: The University of York > The York Management School
Depositing User: York RAE Import
Date Deposited: 21 Aug 2009 10:21
Last Modified: 21 Aug 2009 10:21
Published Version: http://dx.doi.org/10.1080/09585200500505698
Status: Published
Publisher: Taylor & Francis
Identification Number: 10.1080/09585200500505698
URI: http://eprints.whiterose.ac.uk/id/eprint/5518

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