지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
As Class Action Lawsuit System has recently been introduced, responsibility of the relevant personnel on faulty documentation of financial statements and window-dressing of accounting books became fortified. It is the most important to secure clarification for the principle DueDiligence scope of the relevant personnel in relation to the prevention of being a target for class action lawsuit as well as securing credibility and fairness of stock market. As a mean of maintaining accuracy for disclosed information (i.e. prevention for faulty disclosure and window-dressing of accounting books), the Securities and Exchange Law defines responsibility of compensation for damage resulted from faulty disclosure and stipulates one of the responsible entity as an underwriter. It is because an underwriter is responsible for distribution of new securities by public offerings at its own reputation and renown, and also responsible for investigating business andfinancial status of issuing company, and ultimately clarifying the accuracy of disclosed documents including financial statements, and making the final determination to underwrite the pertinent securities.
However, although an underwriter as one of the financial intermediary institutes is responsible for providing necessary information and sharing the risk of security distribution, the scope of responsibility and qualification for underwriter is not well-defined under existing laws. As the disclosure of information is relatively strict in an issue market, it is clearly important that the scope needs to be clarified in the circulation market since prompt and accurate disclosure can provide investors with valuable information.
This report is to examine legal principles regarding the scope of due diligence for an underwriter resulted from the undertaking of new securities. After reviewingthe scope and standard of due diligence based on provisions and precedents of 33 years of US securities law, let us take the first step towards featuring theories of interpretation and legislation regarding the scope and standard of due diligence for an underwriter under the existing laws.
However, although an underwriter as one of the financial intermediary institutes is responsible for providing necessary information and sharing the risk of security distribution, the scope of responsibility and qualification for underwriter is not well-defined under existing laws. As the disclosure of information is relatively strict in an issue market, it is clearly important that the scope needs to be clarified in the circulation market since prompt and accurate disclosure can provide investors with valuable information.
This report is to examine legal principles regarding the scope of due diligence for an underwriter resulted from the undertaking of new securities. After reviewingthe scope and standard of due diligence based on provisions and precedents of 33 years of US securities law, let us take the first step towards featuring theories of interpretation and legislation regarding the scope and standard of due diligence for an underwriter under the existing laws.
목차
Ⅰ. 서론
Ⅱ. 외국의 법적규제현황
Ⅲ. 현행법상의 문제점과 입법방향
Ⅳ. 결론
참고문헌
Abstract
참고문헌 (0)
참고문헌 신청함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
증권인수인의 책임에 관한 고찰
기업법연구
2007 .09
-
증권인수인의 주의의무와 책임에 관한 일고찰 : 자본시장법 제125조의 합리적인 개선방안
증권법연구
2011 .05
-
신규상장 업무관련 서비스에 따른 주간사의 평판이 투자자의 투자의사결정에 미치는 영향 : 외국인투자자와 소액주주를 중심으로
서비스경영학회지
2018 .12
-
자본조달 관련 발행제비용에 관한 실증연구: 회사채 발행 수수료가 주관사 소속 재무분석가 이익예측 특성에 미치는 영향
경영학연구
2020 .08
-
선하증권의 부지문언이 보험자와 피보험자, 해상운송인의 법률관계에 미치는 영향에 관한 연구
무역보험연구
2019 .01
-
시장의 상황과 주관회사의 시장조성
연세경영연구
2005 .07
-
발행인등의 손해배상책임과 상당한 주의의 면책항변
법학연구
2009 .02
-
코스닥 IPO와 인수업자의 명성효과
대한경영학회지
2003 .02
-
고지의무위반과 고지수령권자의 범위 － 보험모집설계사에 대한 고지수령권 인정여부를 중심으로 －
경영법률
2007 .01
-
行政情報公開制度의 法的 問題
공법학연구
2004 .02
-
증권 애널리스트에 대한 선택적 정보개시의 규제 : 미국 SEC의 Regulation FD를 중심으로
한양법학
2007 .02
-
증권관련 집단소송법의 問題點과 改善方案에 관한 硏究
기업법연구
2009 .03
-
미국 증권규제법상 중요성 판단기준
외법논집
2013 .01
-
증권관련집단소송제도 운영에 관한 제안 - 미국의 입법례 및 소송현황을 중심으로 -
기업법연구
2005 .12
-
Value Relevance of Accounting Information after Voluntary Disclosure of Fraud in Past Periods
한국로고스경영학회 학술발표대회논문집
2008 .05
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2009-366-017792552