European Company Law最新文献_第7页

‘Future Trends in Auditors’ External Reporting: Inspiration from the UK? “审计师外部报告的未来趋势:来自英国的启示?”

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European Company Law Pub Date : 2021-03-01 DOI: 10.54648/eucl2021007

Jesper Seehausen

{"title":"‘Future Trends in Auditors’ External Reporting: Inspiration from the UK?","authors":"Jesper Seehausen","doi":"10.54648/eucl2021007","DOIUrl":"https://doi.org/10.54648/eucl2021007","url":null,"abstract":"For the time being, the International Standards on Auditing (ISAs) and, for Public-Interest Entity (PIE) audit reports, the PIE Regulation constitute the regulatory foundation for audit reports within the EU, together with the national act in each Member State that implements the Auditing Directive and with any other relevant national legislation or regulation. However, further changes to auditors’ external reporting may lie ahead. The purpose of this article is to discuss these possible changes. The article focuses on the UK, where a number of important and possibly ‘game changing’ reports have recently been published – especially following the collapse of Carillion. Admittedly, after Brexit, the UK will of course no longer have a direct influence on EU legislation, including audit legislation. However, there is reason to believe that the UK will remain one of the ‘driving’ countries within auditing and UK hence continue to exert significant influence on audit regulation. Besides a brief description of Carillion and its collapse, the article discusses the Kingman Review and the Brydon Report, which both include interesting considerations on auditors’ external reporting. Only time can tell which changes will actually be implemented, how, when and not forgetting where.\u0000Auditing, Auditors, Audit Legislation, Auditing Directive, Public-Interest Entities (PIEs), PIE Regulation, International Standards on Auditing (ISAs), Audit Reports, Key Audit Matters (KAMs), Carillion, Kingman Review, Brydon Report, Company Law, UK Companies Act","PeriodicalId":11843,"journal":{"name":"European Company Law","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41787282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Regime of Depositary Under the Alternative Investment Fund Managers Directive 2011: French and Luxembourg Perspectives 2011年另类投资基金经理指令下的存托制度:法国和卢森堡的观点

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European Company Law Pub Date : 2021-03-01 DOI: 10.54648/eucl2021008

Mariia Domina Repiquet

引用次数: 0

Some Comments to the Hague Judgment in Re Friends of the Earth Netherlands V. Shell 对海牙“地球之友”荷兰诉壳牌案判决的几点意见

IF 0.3

European Company Law Pub Date : 2021-03-01 DOI: 10.54648/eucl2021006

S. M. Bartman

引用次数: 0

Sustainability and Company Law: A Long Path to Walk 可持续发展与公司法：任重道远

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European Company Law Pub Date : 2021-02-01 DOI: 10.54648/eucl2021001

Alessio Bartolacelli

引用次数: 0

Sustainability Through Transparency and Definitions: A Few Thoughts on Regulation (EU) 2019/2088 and Regulation (EU) 2020/852 通过透明度和定义实现可持续性：对2019/2088号法规和2020/852号法规的几点思考

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European Company Law Pub Date : 2021-02-01 DOI: 10.54648/eucl2021003

Chris van Oostrum

引用次数: 3

Europe’s Green Policy: Towards a Climate Neutral Economy by Way of Investors’ Choice 欧洲的绿色政策:从投资者的选择走向气候中性经济

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European Company Law Pub Date : 2021-02-01 DOI: 10.54648/eucl2021005

E. Rogge, Lara Ohnesorge

引用次数: 5

A Tailor-made Legal Form for Social Enterprises in the Netherlands is on Its Way 荷兰为社会企业量身定做的法律形式正在酝酿之中

IF 0.3

European Company Law Pub Date : 2021-02-01 DOI: 10.54648/eucl2021004

T. Lambooy, Aikaterini Argyrou, Andrea Bolhuis

{"title":"A Tailor-made Legal Form for Social Enterprises in the Netherlands is on Its Way","authors":"T. Lambooy, Aikaterini Argyrou, Andrea Bolhuis","doi":"10.54648/eucl2021004","DOIUrl":"https://doi.org/10.54648/eucl2021004","url":null,"abstract":"This article discusses the question how a social enterprise can best be recognised by customers, financiers, contract partners, the government and other stakeholders. Many EU Member States provide tailor-made legal forms for social enterprises. This enhances their recognition in the market. Dutch corporate law does not offer such a legal facility to social enterprises. Hence, in the Netherlands, social enterprises employ for their activities regular company legal forms such as the BV form (limited liability company) or the nonprofit legal form of the foundation, or a combination of both legal forms. Various network organisations and self-regulatory initiatives have emerged in order to support social enterprises in their development and in being acknowledged as such. Nonetheless, social enterprises have indicated that this is insufficient and that a tailor-made legal form is desired in the Netherlands. The Dutch government has initiated a study to find out what would be the best format and what should be the core elements thereof. In this article, the research questions, the methodology and the findings of this study are presented, as well as the decisions of the government taken on the basis of this study.\u0000social enterprises, legal enterprise forms, societal purpose, B corps, purpose companies, Netherlands, corporate law","PeriodicalId":11843,"journal":{"name":"European Company Law","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42981194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SMEs’ Equity Financing: Does Corporate Law Matter? 中小企业股权融资：公司法重要吗？

IF 0.3

European Company Law Pub Date : 2020-12-01 DOI: 10.54648/eucl2020031

Elisabetta Pederzini, Anna Toniolo

{"title":"SMEs’ Equity Financing: Does Corporate Law Matter?","authors":"Elisabetta Pederzini, Anna Toniolo","doi":"10.54648/eucl2020031","DOIUrl":"https://doi.org/10.54648/eucl2020031","url":null,"abstract":"Lack of appropriate financing is a major issue for European small or medium-sized enterprises (SMEs). They are highly dependent on bank lending for external funding, while there is a strong need for wider use of alternative finance, and especially of equity capital with respect to innovative and growth-oriented firms. In this Article, we explore the relationship between corporate law and SMEs’ access to equity finance, concluding that the organizational and governance structure of the enterprise is essential for making it attractive for investors.First, we provide evidence of this relationship showing the importance that US corporate law, and particularly Delaware corporate law, had in the successful funding of Silicon Valley’s startups. Second, we analyse the European framework. On one side, we address the measures adopted by the EU regulators for promoting SMEs’ alternative finance, which have been ineffective and have completely ignored business organization law. On the other side, we describe how a number of EU jurisdictions – with a focus on the Italian system – have amended their corporate law, easing access to equity finance.Finally, we discuss some empirical data and the possible implications in terms of regulatory competition among the EU Member States. financing SMEs, alternative finance, equity finance, corporate law, business form, regulatory competition","PeriodicalId":11843,"journal":{"name":"European Company Law","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43999452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Report from the Netherlands: Recent Developments with Respect to Company Law in the Netherlands 荷兰的报告：荷兰公司法的最新发展

IF 0.3

European Company Law Pub Date : 2020-12-01 DOI: 10.54648/eucl2020034

R. Mellenbergh

引用次数: 0

The Chain Principle: Equilibrium Between a Regulatory Need and Its Effects 链式原则:监管需求与其效果之间的平衡

IF 0.3

European Company Law Pub Date : 2020-12-01 DOI: 10.54648/eucl2020033

Domingos Freire De Andrade

{"title":"The Chain Principle: Equilibrium Between a Regulatory Need and Its Effects","authors":"Domingos Freire De Andrade","doi":"10.54648/eucl2020033","DOIUrl":"https://doi.org/10.54648/eucl2020033","url":null,"abstract":"This article addresses the tension between the need to regulate takeovers activity through the chain principle, as to ensure minority shareholders protection and equal treatment of shareholders, and the adverse effects that may arise from that regulation. An explanation of how the chain principle is regulated in the United Kingdom and difficulties in applying the chain principle rules, particularly, to ascertain the chain price. Different possibilities Germany is offered and the Sky bid is presented as an example of the practical of how the chain principle could be designed are considered, namely regarding the most suitable method to ascertain the chain price and the most adequate entity to do it. The article ultimately concludes that the chain principle is a regulatory need because the mandatory bid rule could not be successfully achieved without the chain principle and that there is no perfect solution to find an equilibrium between the need to regulate the chain principle and its adverse effects, as rules enhancing the probability of an offer being made may have a negative impact on the premium value; while rules enhancing the premium value may have a negative impact on the probability of an offer being made.\u0000chain principle, mandatory bid, cascade offer, takeover regulation, minority shareholders protection, equal treatment of shareholders, market for corporate control, control, significance test, premium value","PeriodicalId":11843,"journal":{"name":"European Company Law","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45330873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0