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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)

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.

Suggested Citation

  • Stéphane TREBUCQ, 2005. "L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse," Economic History 0503021, EconWPA.
  • 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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    File URL: http://econwpa.repec.org/eps/eh/papers/0503/0503021.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. Hay, Bruce L, 1995. "Effort, Information, Settlement, Trial," The Journal of Legal Studies, University of Chicago Press, vol. 24(1), pages 29-62, January.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

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

    JEL classification:

    • N - Economic History

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