The level of regulation of disclosure and corporate governance on the national and supranational level has increased substantially in the last decade. With that in mind, and in the light of the demand for evidence-based financial reporting and disclosure regulation (Buijink, 2006; Gassen and...

With the controversial decision in the "Frosta" case, Germany's Federal Court of Justice (Bundesgerichtshof) has made significant changes to the rules that apply to corporate delistings from German stock exchanges. The mandatory approval of the delisting by shareholders and the minority...