The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an...

In the past only a few of the major Italian companies spontaneously adopted self- regulatory tools such as codes of corporate conduct or codes of ethics, claiming the set of values that should guide their conduct and their shareholders and stakeholders were called to comply with. As a reaction...

The EU must embrace international cooperation and collaboration in technology-driven industries to ensure competitiveness and global relevance, while also considering the drawbacks of isolationist policies. The EU's commitment to open markets and global cooperation has historically been its...

Global data standards are urgently needed to foster digital cooperation and manage global tech platforms. No global organization is currently mandated to coordinate the development, maintenance and use of technical standards covering data value chains and policy-oriented standards covering data...

This paper discusses the current state of and issues related to corporate governance in America after the passage of the Sarbanes-Oxley Act of 2002. It suggests additional steps necessary to realize improvement in the ways in corporations govern themselves and regulators must operate to make the...

The following paper is part of a multi-year research project that investigates the emergence of a transnational corporate governance regime as a key example of the transformation of state-based regulation. This example received an extensive treatment in the context of a monographical study...

Die gute Führung von Unternehmen und die Höhe der Managergehälter stehen nach diversen Finanzskandalen von Unternehmen und den Kursmanipulationen am Neuen Markt im Mittelpunkt des öffentlichen Interesses. Im Mai dieses Jahres hat die EU Kommission einen Aktionsplan über „Modernisierung...