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Belgium

In: Transnational Accounting

Author

Listed:
  • Ann Jorissen
  • Henri Block

Abstract

By nature business enterprises in Belgium were for long a mixture of a few large and many small or medium-sized companies. The shares of the large companies were concentrated in the hands of a few wealthy families. This meant that only a few shares in a small number of companies were (and are) available for trading on the stock exchange. Shareholders with substantial holdings obtained financial information about a company by means other than published reports. They would usually be represented on the board of directors. Moreover, most small or medium-sized companies were family-owned. Family shareholder groups could easily obtain all the financial information they wanted from the management of the company (Timmerman, 1980, p. 53).

Suggested Citation

  • Ann Jorissen & Henri Block, 1995. "Belgium," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 379-492, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_6
    DOI: 10.1007/978-1-349-13233-1_6
    as

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