Abstract
Extensive research and theoretical analyses have been done in an effort to identify the location and source of corporate power. This case study of a corporate relationship between a financial firm and a nonfinancial firm supports the idea of levels of control and power (Pahl and Winkler, 1974), and the notion of power as a relationship and a process (Zeitlin, 1976). Control of capital flows is a fundamental source of corporate power, more important than the ability to vote on the basis of stock ownership, managerial discretion, and corporate board interlocks.