연구논문 : 미국 델라웨어주(州) 판례법상 이사와 집행임원의 고지의무에 대한 소고
분야
사회과학 > 법학
저자
문정해 ( Jung Hai Moon )
발행기관
한국상사판례학회
간행물정보
상사판례연구 2012년, 제25권 제3호, 317~347쪽(총31쪽)
파일형식
51801372.pdf [무료 PDF 뷰어 다운로드]
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    영문초록
    The duty of disclosure has developed significantly over the past century of Delaware corporate jurisprudence. As the duty currently stands, corporate directors and officers owe a duty to disclose material information to the shareholders. However, in many recent high profile public company scandals, it was not the board`s failure to act on the information provided by senior officers, but the failure of senior officers to provide directors all relevant information that resulted in unsatisfactory corporate governance. Few Delaware cases directly address the duties and liabilities of senior corporate officers in their capacity as officers and not as directors or non-director officers. Instead, most cases and commentaries combine a discussion of director and officer obligations, generally concluding that their fiduciary duties are the same. However, this article argues that simply defining officers` fiduciary duties the same as directors does little to hold senior corporate officers accountable for failing to provide information to directors, and senior corporate officers of companies, CEOs and CFOs, owe directors and the corporation a duty to inform in a way that is not owed by directors to shareholders.
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