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four advanced countries, the UK, France, Germany and the USA. It examines two aspects of the legal origin hypothesis …-whether shareholder protection is higher in the common law countries (UK and USA) than in the civil law countries (France and Germany) and …
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. With respect to countries of the European Union, it focuses on the most populous countries (Germany, France, the UK, Spain …'s largest economies (the US and Japan) are included for the purposes of wider comparison. All of these jurisdictions are …
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The developments of company law in countries belonging to five legal families illustrate the principle-agent conflicts that company law faces and the range of solutions it offers to cope with them. Comparative company law is about learning from each other's experience in a competitive way, and...
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In this Article, we intend to fill a gap in the comparative law literature by adopting a case-based approach to comparative corporate law that highlights the important dimension of specific cases in corporate law matters and how identifiable, but limited issues arising from such case disputes...
Persistent link: https://www.econbiz.de/10013019528
Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial information across EU Member States. While...
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markets in civil law jurisdictions, such as Germany, France, and Italy have been relatively weak by comparison with common law … jurisdictions. These findings have been widely cited. By comparing fiduciary duty protections in Germany and the U.S., with an eye …
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