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Management article
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Reference no. 91202
Published by: Harvard Business Publishing
Published in: "Harvard Business Review", 1991

Abstract

The 20 largest U.S. pension funds hold 10% of the equity capital of the largest U.S. companies, and, in total, pension funds have assets worth $2. 5 trillion. They have grown to the extent that they must now address two issues: for what should corporate management be held accountable, and how should accountability be structured? Some answers can be found by looking at Germany and Japan, where ownership is even more concentrated than in the United States. These countries define performance results by maximizing the wealth-producing capacity of the enterprise.

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Abstract

The 20 largest U.S. pension funds hold 10% of the equity capital of the largest U.S. companies, and, in total, pension funds have assets worth $2. 5 trillion. They have grown to the extent that they must now address two issues: for what should corporate management be held accountable, and how should accountability be structured? Some answers can be found by looking at Germany and Japan, where ownership is even more concentrated than in the United States. These countries define performance results by maximizing the wealth-producing capacity of the enterprise.

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