Download or read book Fairness Opinions in Germany written by Nikolas Westphal and published by . This book was released on 2010 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fairness Opinions and Capital Markets written by Sebastian Lobe and published by . This book was released on 2009 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fairness Opinions and Capital Markets written by Sebastian Lobe and published by . This book was released on 2008 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we provide the first empirical evidence of fairness opinions in Europe. Legal requirements concerning the use of fairness opinions in mergers and acquisitions are significantly different in Germany, Switzerland, and Austria. We examine the determinants of target fairness opinions in these various regulatory settings and, moreover, investigate the impact of such opinions on abnormal target returns. Whilst in Germany and Austria market participants do not deem fairness opinions important, they do create value for shareholders in Switzerland. Because conflicts of interest between target board and bidder are a main determinant of fairness opinions in Switzerland, we conclude that, when target management faces such conflict, external expert advice replaces the board's opinion on the offer.
Download or read book Principles of the preparation of fairness opinions written by and published by . This book was released on 2012 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This IDW Standard sets forth the principles according to which public auditors issue statements on the financial fairness of transaction prices in entrepreneurial initiatives (fairness opinions) developed in theory and practice. It defines the requirements, content and limits of fairness opinions for typical situations and the typical restrictions under which public auditors issue fairness opinions. Fairness opinions are professional statements on the result of a decision-making process, especially on the financial fairness of a transaction price. Typically, fairness opinions are requested for entrepreneurial initiatives which are frequently characterized by time constraints and restricted access to information. Fairness opinions are not an instrument for determining business values as defined by IDW S 1 . A fairness opinion under this IDW Standard is not a substitute for legally prescribed fairness reviews and their underlying valuations, e.g., in cases of Secs. 304 and 305 AktG ["Aktiengesetz": German Stock Corporation Act] or Sec. 9 et seq. UmwG ["Umwandlungsgesetz": German Reorganization Act].
Download or read book Wiley Guide to Fair Value Under IFRS written by James P. Catty and published by John Wiley & Sons. This book was released on 2010-04-09 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including: Fair Value in implementing IFRS Market Approach Income Approach—Capitalization and Discounting Methods Economic and Industry Conditions Cost of Capital Financial Statement Analyses Impairment Testing Intellectual Property Rights (patents, copyrights, trademarks) Projecting Financial Statements Liabilities Customer Relationships Share-based Payment Plant and Equipment Guide to Fair Value Under IFRS is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.
Download or read book Groups of Companies written by Rafael Mariano Manóvil and published by Springer Nature. This book was released on 2020-03-16 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive study on how twenty-three countries have approached the issue of company groups. In addition to detailed profiles of each country’s legislation, written by some of the most respected experts in the field, the book also presents a general overview and offers readers an in-depth, up-to-date and highly practical comparative analysis of the company group phenomenon in connection with national legal regimes. As such, the book is a must-read for all those seeking a deeper understanding of how company groups are viewed and regulated around the globe.
Download or read book The Lutheran Witness written by and published by . This book was released on 1916 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Do Exclusionary Rules Ensure a Fair Trial written by Sabine Gless and published by Springer. This book was released on 2019-04-17 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access publication discusses exclusionary rules in different criminal justice systems. It is based on the findings of a research project in comparative law with a focus on the question of whether or not a fair trial can be secured through evidence exclusion. Part I explains the legal framework in which exclusionary rules function in six legal systems: Germany, Switzerland, People’s Republic of China, Taiwan, Singapore, and the United States. Part II is dedicated to selected issues identified as crucial for the assessment of exclusionary rules. These chapters highlight the delicate balance of interests required in the exclusion of potentially relevant information from a criminal trial and discusses possible approaches to alleviate the legal hurdles involved.
Download or read book Content or Discontent Perceptions of Social Protection in France Germany and the United Kingdom written by OECD and published by OECD Publishing. This book was released on 2024-07-12 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: What factors influence satisfaction with social protection? This report investigates differences in perceptions of social protection across countries, with a focus on France, using novel data from the OECD’s Risks that Matter Survey. Compared to respondents in Germany and the United Kingdom, French respondents are systematically the least satisfied with social protection in their country, even as France performs well on many social programme outcome indicators. This report explores a range of different factors influencing perceptions of social protection, including individual risk perceptions; the shape, size and cost of social programmes; frictions in application and service delivery in social programmes; and socio-economic and cultural factors.
Download or read book Fairness and Division of Labor in Market Societies written by Hyeong-Ki Kwon and published by Berghahn Books. This book was released on 2004-10-01 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contrary to the explanations offered by the theory of non-reflexive, path-dependent institutionalism, the U.S. and the German automotive industries undertook strikingly similar patterns of industry modification under tough international competition during the 1990s, departing from their traditional national patterns. By investigating the processes of the U.S. and German adjustments, the author critically reconsiders the prevalent paradigms of political economy and comes to the conclusion that the evidence does not confirm the neoliberal paradigm. In order to better account for the recomposition of new market relations, which the author terms "converging but non-liberal" and "diverging but not predetermined" markets, he proposes an alternative model of "politics among reflexive agents," emphasizing different kinds of problem-solving practices among those reflexive agents. He argues that different forms and regimes of market are established in the process of recomposition, in which agents reflect upon not only market rationality but also upon their own institutions, creating new norms.
Download or read book The Oxford Handbook of Corporate Law and Governance written by Jeffrey N. Gordon and published by Oxford University Press. This book was released on 2018-04-26 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate law and corporate governance have been at the forefront of regulatory activities across the world for several decades now, and are subject to increasing public attention following the Global Financial Crisis of 2008. The Oxford Handbook of Corporate Law and Governance provides the global framework necessary to understand the aims and methods of legal research in this field. Written by leading scholars from around the world, the Handbook contains a rich variety of chapters that provide a comparative and functional overview of corporate governance. It opens with the central theoretical approaches and methodologies in corporate law scholarship in Part I, before examining core substantive topics in corporate law, including shareholder rights, takeovers and restructuring, and minority rights in Part II. Part III focuses on new challenges in the field, including conflicts between Western and Asian corporate governance environments, the rise of foreign ownership, and emerging markets. Enforcement issues are covered in Part IV, and Part V takes a broader approach, examining those areas of law and finance that are interwoven with corporate governance, including insolvency, taxation, and securities law as well as financial regulation. The Handbook is a comprehensive, interdisciplinary resource placing corporate law and governance in its wider context, and is essential reading for scholars, practitioners, and policymakers in the field.
Download or read book The Law of Corporate Finance General Principles and EU Law written by Petri Mäntysaari and published by Springer Science & Business Media. This book was released on 2009-11-11 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: This three-volume book constitutes the first attempt to define corporate finance law as an independent field of law with its own principles and tools. The book also contains a unique theory of corporate governance with the firm as the most important principal.
Download or read book Corporate Boards in European Law written by Paul Lyndon Davies and published by . This book was released on 2013-11 with total page 867 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses corporate boards; their regulation in law and codes, and their actual operation in ten European countries in a functional and comparative method. Issues addressed include: board structure, composition and functioning, enforcement by liability rules, incentive structures and shareholder activism.
Download or read book Rethinking Market Regulation written by John N. Drobak and published by Oxford University Press. This book was released on 2021 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- The theory of competitive markets -- Lack of competition in U.S. markets -- The effects of mega-mergers -- Corporate stakeholders -- Outsourcing in the U.S. and Europe -- Legitimization of greed -- Heartbreak to workers -- Belief systems and confirmation bias -- Recommendations -- Postscript.
Download or read book The Routledge Companion to Fair Value and Financial Reporting written by Peter Walton and published by Routledge. This book was released on 2012-08-21 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting. Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron’s use of fair value An outstanding resource, this volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Download or read book Orderly and Humane written by R. M. Douglas and published by Yale University Press. This book was released on 2012-06-26 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: The award-winning history of 12 million German-speaking civilians in Europe who were driven from their homes after WWII: “a major achievement” (New Republic). Immediately after the Second World War, the victorious Allies authorized the forced relocation of ethnic Germans from their homes across central and southern Europe to Germany. The numbers were almost unimaginable: between 12 and 14 million civilians, most of them women and children. And the losses were horrifying: at least five hundred thousand people, and perhaps many more, died while detained in former concentration camps, locked in trains, or after arriving in Germany malnourished, and homeless. In this authoritative and objective account, historian R.M. Douglas examines an aspect of European history that few have wished to confront, exploring how the forced migrations were conceived, planned, and executed, and how their legacy reverberates throughout central Europe today. The first comprehensive history of this immense manmade catastrophe, Orderly and Humane is an important study of the largest recorded episode of what we now call "ethnic cleansing." It may also be the most significant untold story of the World War II.
Download or read book Public Opinion in Occupied Germany written by Anna J. Merritt and published by . This book was released on 1997 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
