Citations with the tag: CORPORATE veil
Results 1 - 50
- The reverse pierce doctrine: Applying appropriate standards.
Crespi, Gregory S. // Journal of Corporation Law; Fall90, Vol. 16 Issue 1, p33
Discusses the reverse pierce doctrine in corporate disregard jurisprudence. Disregard of corporate entity as an equitable remedy Review of the case law; Appropriate standards to evaluate insider reverse piercing claims; Outsider reverse piercing claims.
- Behind the corporate veil.
Crespi, Gregory S. // Credit Management; Sep2001, p22
Focuses on the creditors and debtors relationship behind the corporate veil. Treatment of the company directors to creditors; Emphasis on the principle of corporate personality; Significance of the word 'sham' on the decision courts regarding the lifting of corporate veil.
- Alter ego and piercing the corporate veil.
Yankelunas, Edward // Buffalo Law Journal; 3/19/2012, Vol. 84 Issue 23, p3
The article argues against the incorporation of businesses by individuals to limit personal liability.
- Will Piercing the Veil Wound Your Client?
Mangan, Joseph F. // Insurance Advocate; 12/11/99, Vol. 110 Issue 49, p12
Discusses the effect of piercing the corporate veil to insurance clients. Definition of corporate veil; Organizations that enjoy the protection provided by the corporate veil; Difference between piercing the veil and holding individuals accountable for their own actions.
- Proposed Subpart F Hybrid Regulations Take Aim at Disregarded Entities.
Chew, John // International Tax Journal; Winter2002, Vol. 28 Issue 1, p54
Discusses some of the generic tax planning ideas that are possible with a disregarded entity, focusing on Subpart F income from the foreign affiliates of a domestic United States company. Components of the Subpart F regime; Impact of proposed regulations on hybrid entities; How hybrid entities...
- Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis.
Mohd Ghazali, Nazli A.; Weetman, Pauline // Journal of International Accounting, Auditing & Taxation; 2006, Vol. 15 Issue 2, p226
Abstract: Prior research on listed companies in Malaysia, Hong Kong and Singapore during and before the 1997 financial crisis has reported a significant association between ownership structure and the extent of voluntary disclosure in annual reports. We examine data for Malaysia after the 1997...
- Corporate Veils In Liquor Liability Claims Seem Porous; Insurance Called Vital.
Mohd Ghazali, Nazli A.; Weetman, Pauline // Insurance Advocate; 05/08/99, Vol. 110 Issue 19, p24
Focuses on the remarks by Charles W. Bucke, executive director of the Massachusetts Liquor Liability Joint Underwriting Association (LLJUA) that veil may not protect owners from hefty legal fees and judgments. Demands on injuries of most liquor cases; Message of LLJUA on all bar owners; Comment...
- PIERCING THE CORPORATE VEIL OF A NEW YORK NOT-FOR-PROFIT CORPORATION.
Caudill, Matthew D. // Fordham Journal of Corporate & Financial Law; 2003, Vol. 8 Issue 2, p449
Analyzes the development of piercing the policies underlying business corporations and not-for-profit corporations in New York State. Causes of action available under New York not-for-profit law; Distinctions between business corporations and not-for-profit corporations; Types of not-for-profit...
- Mergers into Disregarded Entities.
Caudill, Matthew D. // Practical Accountant; Jan2002, Vol. 35 Issue 1, p14
No abstract available.
- The Lifting of Corporate Veil Doctrine in Hong Kong: An Empirical, Comparative and Development Perspective.
Cheng, Thomas K. // Common Law World Review; 2011, Vol. 40 Issue 3, p207
This paper provides an empirical, comparative, and development perspective on the corporate veil doctrine. It contains a comprehensive survey of the corporate veil cases in Hong Kong. The survey results are then compared with comparable surveys of the US cases to highlight relevant...
- Making a Strong Case for Governance of Nonprofits.
Shear, Liz // San Diego Business Journal; 1/14/2008, Vol. 29 Issue 2, p47
The article presents the author's comment on the issue of governance of nonprofit. The author relates that governance has three essential elements. It is about working together in an organization and passionate way to improve mutual lives. It is also about leadership and not management. Lastly,...
- Corporate governance, Sarbanes-Oxley, and small-cap firm performance.
Switzer, Lorne N. // Quarterly Review of Economics & Finance; Dec2007, Vol. 47 Issue 5, p651
Abstract: The recent debate on the onerous costs of compliance with the Sarbanes-Oxley Act has primarily focused on small firms. I study the effects of SOX compliance on such firms by comparing the performance of Canadian small-cap firms that are subject to SOX provisions with those that are...
- Abolishing Veil Piercing.
Bainbridge, Stephen M. // Journal of Corporation Law; Spring2001, Vol. 26 Issue 3, p479
Offers a doctrinal and economic analysis of veil piercing. How one must think about limited liability; An analysis of why society offers limited liability; A doctrinal analysis of why veil piercing is both rare and unprincipled.
- The Shareholder Judgment Rule: Delaware's Permissive Response to Corporate Vote-Buying.
Pavelich, Joe // Journal of Corporation Law; Fall2005, Vol. 31 Issue 1, p247
The article reflects on the Shareholder Judgment Rule as Delaware's permissive response to corporate vote-buying. Vote-buying should continue to be an option available to shareholders of Delaware corporations as it served as an useful purpose in the arena of corporate governance. The rule...
- Separate Corporate Personality: Piercing the Corporate Veil.
Shub, Oscar // FDCC Quarterly; Winter2006, Vol. 56 Issue 2, p253
Outlines the circumstances in which Australian courts will pierce the corporate veil and also discusses the shadow directors and analyze three cases highlighting the importance of a parent ensuring that subsidiaries make independent decisions. Separate entity doctrine; Provisions of the...
- Governance and the law.
Basson, Deon // Finance Week; 8/2/2004, p18
Focuses on the state of corporate governance in South Africa as of August 2004. Scope of the Companies Act; Investor protection laws enacted; Compliance of companies.
- To Know A Veil.
Michael, Douglas C. // Journal of Corporation Law; Fall2000, Vol. 26 Issue 1, p41
Presents basis for analysis of veil-piercing case in the United States. Origins of the veil-piercing analysis; Examination on the faulty invocation of equity as a means for deciding the cases; Reasons for the persistence of veil-piercing.
- How to make sure your 'veil' doesn't get 'pierced'
Cunningham, Joe // New Hampshire Business Review; 11/14/2003, Vol. 25 Issue 24, p24A
Provides steps in obtaining liability. Formation of an entity; Avoidance of misconduct; Risk of veil piercing.
- Hard Facts: Soft Behaviours.
Kocourek, Paul; Burger, Christian; Birchard, Bill // New Zealand Management; Aug2003, Vol. 50 Issue 7, p68
Reveals that the combination of soft and hard solutions can turn governance from a vague concept into a means of delivering organizational resilience and continuously improved corporate performance. Discussion on the 7 steps to qualitative reform.
- Personal Liability of Corporate Shareholders in New York.
Maffei, Steven // Review of Business; Summer2011, Vol. 31 Issue 2, p110
Executive Summary. Individuals are often counseled to conduct their businesses through a corporate entity, since the shareholders' personal assets are protected against liens and judgments levied against the corporation. However, there are circumstances when a shareholder's actions or failures...
- Infiltration of enterprise theory into environmental jurisprudence.
Schipani, Cindy A. // Journal of Corporation Law; Spring97, Vol. 22 Issue 3, p599
Examines the doctrine of limited liability as it provides a corporate veil for parent corporations in the United States to limit their exposure to the potential environmental liabilities of their subsidiaries. Brief history of the doctrine of limited liability; Rationales supporting and against...
- Corporate Governance in Emerging Economies: Evidence From Romania.
Feleaga, Niculae; Feleaga, Liliana; Dan Dragomir, Voicu; Bigioi, Adrian Doru // Proceedings of the European Conference on Management, Leadership; 2011, p151
Corporate governance is a set of "rules of the game" through which companies are managed internally and supervised by Boards of directors, in the best interest of shareholders. Corporate governance is also acknowledged as a key element in attracting investments and in improving economic...
- Overcoming Governance Handicaps in a Developing Economy.
Ogunyemi, Abiola // Proceedings of the European Conference on Management, Leadership; 2011, p334
In trying to establish the foundation for trust and legitimacy in a newly formed democracy, Roussouw (1998) identifies the three concepts around which ethical behavior can be built as 'the self', 'the good', and 'the other'. I daresay that these same three could form the basis for establishing...
- THE DOCTRINE OF PIERCING THE CORPORATE VEIL: ITS LEGAL AND JUDICIAL RECOGNITION IN ETHIOPIA.
Enyew, Endalew Lijalem // Mizan Law Review; Jun2012, Vol. 6 Issue 1, p77
Upon acquisition of legal personality a company enjoys certain attributes such as limited liability. While the separate legal personality of a company enables it to enjoy rights and assume obligations quite different from its members, the limited liability of shareholders refers to the fact that...
- Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico.
Machuga, Susan; Teitel, Karen // Journal of International Accounting, Auditing & Taxation; Jun2009, Vol. 18 Issue 1, p1
Abstract: Mexico recently enacted a corporate governance code. One objective of the code is to improve board of director oversight and to reveal more transparent information to shareholders by including detailed information regarding the structure of the board and its functions. Research in the...
- Piercing the Corporate Veil in Regulated Industries.
Smith, Douglas G. // Brigham Young University Law Review; 2008, Vol. 2008 Issue 4, p1165
The article presents information on piercing the corporate veil in regulated industries in the U.S. It explores several standards for piercing the corporate veil, such as domination and control, fraud and misuse of the corporate form, and causation. It discusses enterprise liability and other...
- Rethinking Assumptions Behind Corporate Governance.
Blair, Margaret M. // Challenge (05775132); Nov/Dec95, Vol. 38 Issue 6, p12
The article focuses on trends in corporate governance. Maximizing shareholder wealth has increasingly become the most important objective of corporate management, especially in an age of aggressive corporate acquisitions and the rising power of institutional investors. In large publicly traded...
- MAKING CONNECTIONS.
Gilpatrick, Kristin // Credit Union Management; Apr2006, Vol. 29 Issue 4, p52
The article discusses how using a holding company as a center for several credit union service organizations (CUSOs) can be beneficial to those CUSOs. The holding company model is a viable one for CUSOs because of the "corporate veil" protection it offers between credit unions and for-profit...
- The constancy of ethics amidst the changing world of work.
Lefkowitz, Joel // Human Resource Management Review; Jun2006, Vol. 16 Issue 2, p245
Abstract: The dramatic changes of the past 25 years in the nature and conditions of work, including the globalization of organizations and the introduction of a strategic as opposed to employee-centered conception of HR have impacted the ways in which moral problems are manifested. But the...
- Corporate governance reforms in China and India: Challenges and opportunities.
Rajagopalan, Nandini; Zhang, Yan // Business Horizons; Jan2008, Vol. 51 Issue 1, p55
Abstract: In this article, we examine the evolution of corporate governance reforms in the emerging economies of China and India. We first describe the two major driving forces behind governance reforms in these countries: privatization and globalization. After summarizing the evolution of...
- Disclosure under Sarbanes-Oxley: an assessment and a look forward.
Bevilacqua, Louis J. // NACD Directorship; Dec2003, Vol. 29 Issue 11, p14
Provides information on the Sarbanes-Oxley Act of 2002., a corporate governance and accounting oversight bill in the U.S. Effect of the bill on the duties and liabilities of accountants, corporate executives and boards of directors and the lawyers who represent them; Elevation of the status of...
- Lawful but awful: �Legal Corporate Crimes�.
Passas, Nikos // Journal of Socio-Economics; Dec2005, Vol. 34 Issue 6, p771
Abstract: By concentrating on what is officially defined as illegal or criminal, a more serious threat to society is left out. This threat is caused by corporate practices that are within the letter of the law and yet have multiple adverse social consequences. Thus, just when more effective...
- Corporate governance: Toward converging models?
Jeffers, Esther // Global Finance Journal; Dec2005, Vol. 16 Issue 2, p221
Abstract: The most fundamental distinction among models of corporate governance is the one made between the shareholder and the stakeholder models. But in these times of globalization, the powerful growth of institutional investors has an increasing impact on how corporations function. One...
- Corporate Governance: Still Broke, No Fix in Sight.
Dent Jr., George W. // Journal of Corporation Law; Fall2005, Vol. 31 Issue 1, p39
The article reflects on the problem of corporate governance. The fundamental problem of corporate governance has always been the separation of ownership and control. Others recognize those initiatives recently proposed are inadequate and that corporate governance is broken. Several have proposed...
- Piercing All the Veils: Applying an Established Doctrine to a New Business Order.
Morrissey, Daniel J. // Journal of Corporation Law; Spring2007, Vol. 32 Issue 3, p529
The article offers a brief description of limited liability and how it arises in the corporate context and applied to other entities. It examines the initial reasons for the liability shield and the justification for carrying it over to other forms of business organizations. It also focuses more...
- Reuters: Principles Of Trust Or Propaganda?
Silverman, Henry I. // Journal of Applied Business Research; Nov/Dec2011, Vol. 27 Issue 6, p93
This paper examines a sample of fifty news-oriented articles related to the Middle East conflict published on the Reuters proprietary websites across a three month study window. A combination of Ethnographic Content Analysis and primary survey data are employed to identify, code and validate...
- Majority Voting: Don't Rush To Act.
Higgins, Keith F.; Kinsella, Paul M.; Nutt, Robert L. // NACD Directorship; Sep2006, Vol. 32 Issue 8, p28
The article discusses issues related to proposals for majority voting in elections of directors of corporations. Several practices of electing directors include plurality voting which is the default rule under most state corporation statutes. Other U.S. companies adopted majority voting...
- Corporate Governance and Earnings Management: Jordanian Evidence.
Abed, Suzan; Al-Attar, Ali; Suwaidan, Mishiel // International Business Research; Jan2012, Vol. 5 Issue 1, p216
This study examines the relationship between earnings management and characteristics of corporate governance mechanism for a sample of Jordanian non-financial firms during the period 2006-2009. Earnings management is measured by discretionary accruals using Jones models. The characteristics...
- In readiness for an internal investigation.
Dewey, Lee M.; Sprung, Peter C. // Directors & Boards; 2005 First Quarter, Vol. 29 Issue 2, p39
Contends that boards of corporations should be prepared to undertake complex and wide-ranging internal investigations. Representation of recurring questions and problems for board members to address in corporate internal investigations; Growth of the number and scope of corporate internal...
- Director pay: The 'why' behind the 'what'.
Jones, Blair; Purewal, Jesse // Directors & Boards; 2005 First Quarter, Vol. 29 Issue 2, p45
Contends that establishing principles to address specific pay program amounts and components will help the board of directors to ensure that decisions regarding director pay are made thoughtfully. Need to communicate the programs to external constituencies; Rationale for developing guidance...
- SSBI: Key trends drive board composition.
Daum, Julie H.; Neff, Thomas J. // Directors & Boards; 2005 First Quarter, Vol. 29 Issue 2, p58
Looks at the Spencer Stuart Board Index, which reveals changes in board composition in the wake of regulatory reform and the adoption of new best practices in governance in the United States. Movement of responsibility for recruiting directors away from management to the nominating committee;...
- Yes, But . . .
Vogl, A. J. // Across the Board; Mar/Apr2004, Vol. 41 Issue 2, p1
Presents an overview of articles related to corporate governance.
- The Battle for Corporate Power.
Krohe Jr., James // Across the Board; Mar/Apr2004, Vol. 41 Issue 2, p16
Discusses the conflict between shareholders and corporate leaders of publicly owned corporations in the U.S. in terms of vying for power. Factions of the corporate democracy movement; Efforts of shareholders in agitating for change in corporate management; Examples of corporate sins. INSETS:...
- COMMERCIAL--FRANCHISE--CORPORATE VEIL-- MOTION TO STAY--NEW YORK.
Krohe Jr., James // Arbitration Journal; Jun82, Vol. 37 Issue 2, p62
The article presents information about a court case in New York, in which it was held that where a parent corporation's interference in the subsidiaries' business is substantial, a contract providing for arbitration between a subsidiary corporation and a party will bind the entire corporation....
- SPECIAL RESPONSIBILITIES OF THE CHAIRMAN: ASIC V RICH & ORS.
Warde, John; Byrne, Andrew // Deakin Law Review; 2003, Vol. 8 Issue 1, p193
Discusses the decision of the Supreme Court on the lawsuit filed by the Australian Securities Investment Commission against Rich & Ors for an alleged breach of the Corporations Act 2001 in New South Wales. Basis of the allegations; Provisions of the Act; Implications of the decision for the role...
- PIERCING THE VEIL ON CORPORATE GROUPS IN AUSTRALIA: THE CASE FOR REFORM.
Anderson, Helen // Melbourne University Law Review; 2009, Vol. 33 Issue 2, p333
Many large-scale businesses are conducted through the form of corporate groups, each company being a separate legal entity enjoying limited liability. This can create problems for those dealing with corporate group companies. This article makes two points: first, with reference to the...
- A holistic view.
Lessard, Andr� // CA Magazine; Oct2011, Vol. 144 Issue 8, p36
The article offers information on the importance of corporate governance of companies in Canada. It mentions that business enterprises imposed corporate government in response to the rise of business scandals in the country. Moreover, ways of imposing corporate governance and its history are...
- Lender liability and the corporate veil: An analysis of lenders as shareholders under CERCLA.
Sheh, Lawrence J. // Boston College Environmental Affairs Law Review; Spring98, Vol. 25 Issue 3, p687
Explains how imposing lender liability under an owner theory of liability is similar to piercing the corporate veil. Lenders as stakeholders in a corporation; Asset Conservation, Lender Liability and Deposit Insurance Protection Act (ALDA); Origins and purpose of the Comprehensive...
- What have they got that you haven't?
Hadden, Niall; Duckworth, Gary // Marketing (00253650); 12/7/2005, p30
This article reports that according to a new study by the Chartered Institute of Marketing, it is a frustrating fact of business life that marketing is generally not function recognised at board level in most of Great Britain companies. Key to understanding why this is the case is the fact that...
- CORPORATE JUSTICE: AN EMPIRICAL STUDY OF PIERCING RATES AND FACTORS COURTS CONSIDER WHEN PIERCING THE CORPORATE VEIL.
McPherson, Richmond; Raja, Nader // Wake Forest Law Review; Fall2010, Vol. 45 Issue 3, p931
The article presents a study that examines corporate veil piercing rates and factors considered by courts for such actions. The study assesses the trends of 236 piercing court cases from 1996 to 2005 and compares its differences to studies by Professor Robert B. Thompson and Lee Hodge and Andrew...