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Shareholder primacy in UK Corporate Law: an exploration of the rationale and evidence
Collison, Cross, Ferguson, Power and Stevenson, 2011. The aim of the research project was to examine the rationale for the traditional business objective in the UK, which is the maximisation of shareholder value (MSV). The project included an analysis of relevant aspects of the Company Law Review (CLR) process in the UK, which ultimately led to the Companies Act 2006 and which determined that shareholder primacy would be maintained as a key principle of UK company law. The CLR had raised the central question: ‘in whose interests should companies be run?’ and put forward two alternatives: one based on shareholder primacy, and the other based on balancing the interests of a range of stakeholders. The two alternatives were described as ‘enlightened shareholder value’ and ‘pluralism’. (Ref: RR-125)
Audit reform: aligning risk with responsibility
John Davies, June 2011. The independent audit is the focus of intense international interest following the global financial crisis. There is developing interest in expanding the scope of audit work and increasing competition in the audit market. Progress on these matters must be pursued in conjunction with a re-assessment of the auditor’s exposure to liability.
A review of Italian and UK Company Law
ACCA, July 2009 (3rd edition). A joint study by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and ACCA. This booklet has been prepared as an introduction to the basic elements of company law in the UK and Italy. It will, hopefully, prove of interest to accountants and businesspeople with cross-border interests as well as to other students of European company law.
ACCA statement on the EU decision on micro companies
ACCA, February 2010.
The EU's simplification agenda
ACCA and CNDCEC, July 2008. Joint statement by ACCA and the Consiglio Nazionale dei Dottori Comercialisti e degli Esperti Contabili (CNDCEC).
A guide to company directors’ responsibilities under the Companies Act 2006
John Davies, July 2007. This comprehensive report explains how the Companies Act 2006 affects the responsibilities of company directors in the UK.
Stepping up the fight against money laundering in Jamaica
ACCA, March 2013. Following encouragement by the international authorities, Jamaica is now increasing its controls to combat money laundering and is boosting its domestic law enforcement and recovery procedures. This report summarises a day-long conference held in Kingston in February 2013 to review where Jamaica currently stands on these issues and to test its state of readiness to go further.
Last updated: 9 Apr 2013