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accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of …
Persistent link: https://www.econbiz.de/10013112946
Fiduciary duties are often today held out as typical instruments of shareholder protection in the common law of both the US and the UK, which are sometimes held out as examples for a consensus model for what is considered good corporate law conducive to good capital market development. However,...
Persistent link: https://www.econbiz.de/10012854910
. With respect to countries of the European Union, it focuses on the most populous countries (Germany, France, the UK, Spain …
Persistent link: https://www.econbiz.de/10013086789
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
International Analysis” furthers this goal by bringing together current scholarship in law and economics with the expertise of …
Persistent link: https://www.econbiz.de/10013035301
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 …
Persistent link: https://www.econbiz.de/10014214432
Persistent link: https://www.econbiz.de/10001574033
Academics and practitioners agree that the enforcement of accounting standards has an important role in promoting high quality financial reporting and favourable capital market outcomes. Researchers have used a range of proxies to capture differences between countries in the extent of...
Persistent link: https://www.econbiz.de/10013054963