Corporate group

Business administration
Management of a business
Accounting Management accounting Financial accounting Audit
Business entity (list) Corporate group Corporation sole Company Conglomerate Holding company Cooperative Corporation Joint-stock company Limited liability company Partnership Privately held company Sole proprietorship State-owned enterprise
Corporate governance Annual general meeting Board of directors Supervisory board Advisory board Audit committee
Corporate law Commercial law Constitutional documents Contract Corporate crime Corporate liability Insolvency law International trade law Mergers and acquisitions
Corporate title Chairman Chief business officer/Chief brand officer Chief executive officer/Chief operating officer Chief financial officer Chief human resources officer Chief information officer/Chief marketing officer Chief product officer/Chief technology officer
Economics Commodity Public economics Labour economics Development economics International economics Mixed economy Planned economy Econometrics Environmental economics Open economy Market economy Knowledge economy Microeconomics Macroeconomics Economic development Economic statistics
Finance Financial statement Insurance Factoring Cash conversion cycle Insider dealing Capital budgeting Commercial bank Derivative Financial statement analysis Financial risk Public finance Corporate finance Managerial finance International finance Liquidation Stock market Financial market Tax Financial institution Capital management Venture capital
Types of management Asset Brand Business intelligence Business development Capacity Capability Change innovation Commercial Marketing Communications Configuration Conflict Content Customer relationship Distributed Earned value Electronic business Enterprise resource planning management information system Financial Human resource development Incident Knowledge Legal Materials Network administrator Office Operations services Performance Power Process Product life-cycle Product Project Property Quality Records Resource Risk crisis Sales Security Service Strategic Supply chain Systems administrator Talent Technology
Organization Architecture Behavior Communication Culture Conflict Development Engineering Hierarchy Patterns Space Structure
Trade Business analysis Business ethics Business plan Business judgment rule Consumer behaviour Business operations International business Business model International trade Trade route Business process Business statistics
Business and economics portal
v t e

A corporate group, company group or business group, also formally known as a group of companies, is a collection of parent and subsidiary corporations that function as a single economic entity through a common source of control.^[1]^[2] These types of groups are often managed by an account manager. The concept of a group is frequently used in tax law and accounting and (less frequently) company law to attribute the rights and duties of one member of the group to another or the whole. If the corporations are engaged in entirely different businesses, the group is called a conglomerate. The forming of corporate groups usually involves consolidation via mergers and acquisitions, although the group concept focuses on the instances in which the merged and acquired corporate entities remain in existence rather than the instances in which they are dissolved by the parent.^[3] The group may be owned by a holding company which may have no actual operations.

^ Ho, Virginia H. (2012). "Theories of Corporate Groups: Corporate Identity Reconceived". Seton Hall Law Review. 42: 879.
^ Hopt, Klaus J. (2024). "Groups of Companies - A Comparative Study on the Economics, Law and Regulation of Corporate Groups, 2nd edition". SSRN Electronic Journal. doi:10.2139/ssrn.4708515.
^ "5 Types of Company Mergers". Minority Business Development Agency. 2012-04-20. Retrieved 2024-06-26.

From Wikipedia, the free encyclopedia · View on Wikipedia