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

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  • Stéphane TREBUCQ

    (Université Montesquieu-Bordeaux IV)

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    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.

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    File URL: http://128.118.178.162/eps/eh/papers/0503/0503021.pdf
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    Bibliographic Info

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

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    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.
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    Web page: http://128.118.178.162

    Related research

    Keywords: Auditor; minority shareholder; merger; trial; exchange ratio; fairness;

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    1. Hay, Bruce L, 1995. "Effort, Information, Settlement, Trial," The 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.
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