This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Stéphane TREBUCQ (Université Montesquieu-Bordeaux IV)
Abstract

The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetrical information, minority shareholders try to obtain more information about the auditors' report through a trial. The financial knowledge possessed by the judge then becomes a necessary condition if shareholders are to be protected.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help file. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://129.3.20.41/eps/eh/papers/0503/0503021.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by EconWPA in its series Economic History with number 0503021.

Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Length: 24 pages
Date of creation: 24 Mar 2005
Date of revision:
Handle: RePEc:wpa:wuwpeh:0503021

Note: Type of Document - pdf; pages: 24. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 385-407.
Contact details of provider:
Web page: http://129.3.20.41

For technical questions regarding this item, or to correct its listing, contact: (EconWPA).

Related research
Keywords: Auditor minority shareholder merger trial exchange ratio fairness

Find related papers by JEL classification:
N - Economic History

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Hay, Bruce L, 1995. "Effort, Information, Settlement, Trial," Journal of Legal Studies, University of Chicago Press, vol. 24(1), pages 29-62, January.
  2. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352. [Downloadable!] (restricted)
Full references

Statistics
Access and download statistics

Did you know? Over 77% of the top 1000 economists are registered on RePEc.

This page was last updated on 2008-8-17.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.