Results 251 to 260 of about 1,946,475 (297)
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Ondernemingsrecht, 2018
De vernieuwde EU Aandeelhoudersrichtlijn verplicht lidstaten tot het voorzien in procedurevoorschriften voor beursgenoteerde vennootschappen met betrekking tot ‘materiële’ Related Party Transactions. De procedures dienen te voorzien in adequate waarborgen tegen het onttrekken van waarde en vermogen aan beursvennootschappen door verbonden partijen ...
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De vernieuwde EU Aandeelhoudersrichtlijn verplicht lidstaten tot het voorzien in procedurevoorschriften voor beursgenoteerde vennootschappen met betrekking tot ‘materiële’ Related Party Transactions. De procedures dienen te voorzien in adequate waarborgen tegen het onttrekken van waarde en vermogen aan beursvennootschappen door verbonden partijen ...
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SSRN Electronic Journal, 2016
The article examines the European Commission proposal to amend the shareholder rights directive and the the preparations of an informal trialogue of the Council of the European Union and the European Parliament concerning the provision on related party transactions. Both the international discussion and national concepts are examined. It is argued that
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The article examines the European Commission proposal to amend the shareholder rights directive and the the preparations of an informal trialogue of the Council of the European Union and the European Parliament concerning the provision on related party transactions. Both the international discussion and national concepts are examined. It is argued that
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2011
IAS 24 Related Parties schreibt Angaben uber nahe stehende Unternehmen und Personen sowie Geschaftsvorfalle mit nahe stehenden Unternehmen und Personen vor. Beziehungen zu nahe stehenden Personen konnen sich auf die Vermogens- und Finanzlage und die Profitabilitat des bilanzierenden Unternehmens auswirken.
Michael Buschhüter, Andreas Striegel
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IAS 24 Related Parties schreibt Angaben uber nahe stehende Unternehmen und Personen sowie Geschaftsvorfalle mit nahe stehenden Unternehmen und Personen vor. Beziehungen zu nahe stehenden Personen konnen sich auf die Vermogens- und Finanzlage und die Profitabilitat des bilanzierenden Unternehmens auswirken.
Michael Buschhüter, Andreas Striegel
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Propping through related party transactions
Review of Accounting Studies, 2008Based on a sample of Chinese listed firms from 1998 through 2002, this paper documents that listed firms prop up earnings by using abnormal related sales to their controlling owners. Such related sales propping is more prevalent among state-owned firms and in regions with weaker economic institutions.
Ming Jian, T. J. Wong
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Related Party Transactions in France - A Critical Assessment
SSRN Electronic Journal, 2018In France, the regulation of related party transactions (RPTs) involves three steps following the notification to the board of an RPT. First, the board gives its prior authorisation to the transaction. Those who are self-interested do not take part in the vote. Secondly, auditors prepare a report on RPTs.
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Related Party Transactions im Konzern
Zeitschrift für Unternehmens- und Gesellschaftsrecht, 2019Die reformierte Aktionärsrechte-Richtlinie verlangt von den Mitgliedstaaten, Regelungen zum Schutz der börsennotierten Gesellschaften vor unangemessenen Geschäften mit nahestehenden Unternehmen und Personen in ihr jeweiliges nationales Recht aufzunehmen.
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6. Relations with third parties
2017This chapter examines how contracts made by the agent affect the legal relations of the principal with regard to third parties. When considering the rights and liabilities arising under a contract made by an agent, it is important to ascertain whether the agent was acting for a disclosed or undisclosed principal.
MA Clarke +5 more
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Related Party Transactions: UK Model
SSRN Electronic Journal, 2018This paper analyses the regulation of related party transactions in the UK through two comparative lenses, one external, the other internal. The external comparison is between English law and the law on RPTs in the United States, especially in Delaware.
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Related Party Transactions in Insolvency
SSRN Electronic Journal, 2018Transaction avoidance rules are widely considered to be an important tool for the regulation of related party transactions in insolvency. Existing ‘best practice’ guidance on the design of insolvency laws assumes that such avoidance rules are best operationalised within collective insolvency procedures.
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