Considerations about making the expert report in case of merger of companies. Accounting and legal issues. Aspects of comparative law

This article addresses the issue of the expert report on companies, dealing with the procedure for appointing experts (Section 1), the independence of the appointed expert (Section 2), the proposed sanction that should apply to management bodies that impede the smooth running of experts (Section 3),...

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Bibliographic Details
Published in:EUROPEAN BUSINESS LAW JOURNAL 2023-07, Vol.1 (1)
Main Author: BĂNULESCU, Viorel
Format: Article
Language:English
Online Access:Get full text
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Summary:This article addresses the issue of the expert report on companies, dealing with the procedure for appointing experts (Section 1), the independence of the appointed expert (Section 2), the proposed sanction that should apply to management bodies that impede the smooth running of experts (Section 3), the content and functions of the expert report (Sections 4 and 5), aspects of comparative law (Section 6) and the conclusions, which contain proposals de lege ferenda.
ISSN:2971-9224
DOI:10.24818/EBLJ/2022/1/1.05