Just because you feel that most managers would prefer pooling does not make it true. Make sure your sentences have parallel structure. Avoid using pronouns if possible. I have found in past papers an indiscriminate use of pronouns, which leads to poor clarity in writing. The British use it somewhat, and the Australians hardly use it at all.
Writing is much clearer if the actual noun is used in place of pronouns.
Numbers that are 10 or larger should be provided in numerical form. Contractions make your writing seem informal, which often is not your objective. Please, at all times, be critical whenever you read. First, prior to SFAS 94, some companies voluntarily consolidated their finance subsidiaries.