Shareholder Remuneration and the Law
eBook - ePub

Shareholder Remuneration and the Law

Shareholder Distributions and Creditor Protection in Comparative Perspective

  1. English
  2. ePUB (mobile friendly)
  3. Available on iOS & Android
eBook - ePub

Shareholder Remuneration and the Law

Shareholder Distributions and Creditor Protection in Comparative Perspective

About this book

This book discusses the mechanism of shareholder distribution restriction for creditor protection through an interdisciplinary lens.

Identifying an optimal model of shareholder distribution regimes through a comparative study of the UK and China, the book explores how these regimes can function as a creditor protection mechanism by which distributions to shareholders are regulated to safeguard creditor interest. Calls for regulatory reforms in China have sprung from a high volume of shareholder-distribution-related litigations with inconsistent court decisions. Meanwhile, the UK adopts two models concurrently: capital maintenance rules for public companies and solvency tests for private companies. This book critically evaluates the efficacy of these two models in addressing the fundamental interest of company creditors, namely, the solvency of the company following distribution. Guided by legal transplant theories, this book examines the fit and feasibility of transplanting the UK's distribution models to China.

The book will be of interest to researchers, students and practitioners in the field of company law, finance law, accounting and banking law.

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Yes, you can access Shareholder Remuneration and the Law by Xuedan Xiong in PDF and/or ePUB format, as well as other popular books in Law & Comparative Law. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Taylor & Francis
Year
2025
eBook ISBN
9781040385906
Edition
0
Topic
Law
Subtopic
Comparative Law
Index
Law

Table of contents

  1. Cover
  2. Half-Title
  3. Series
  4. Title
  5. Copyright
  6. Contents
  7. Acknowledgements
  8. 1 Introduction
  9. 2 The Need for Mandatory Rules to Restrict Shareholder Distributions
  10. 3 The Indispensable Role of Accounting in the Development of Shareholder Distribution Regime
  11. 4 Capital Maintenance versus Solvency-Based Regime
  12. 5 China Compared with the UK: Provisions and Practice
  13. 6 Exploring an Optimal Model of Shareholder Distribution Regime in China
  14. Index