The European Court of Justice examines the conformity of German co-determination under European law.Professor of law Bernard Johann Mulder, University of Oslo, argues that, in the case at issue, national law is not incompatible with EU law. Consequently, there is no discrimination on the grounds...

La Cour de justice de l'Union européenne examine la conformité de la loi allemande sur la cogestion par rapport au droit de l'Union. Selon le professeur de droit Bernard Johann Mulder, de l'Université d'Oslo, le droit national n'est pas incompatible avec le droit de l'UE dans le cas...

This article explores how the broadest spirited exception in the framework of the World Trade Organization, commonly referred to as the prudential carve-out, could be applied without adding to or diminishing the rights and obligations of WTO Members. It argues that through the customary rules of...

This paper derives the impacts of legal system characteristics and auditing standards on auditor behavior (audit quality), and analyzes the determination of optimal auditing standards under different legal regimes. Legal regimes are characterized by differences in the uncertainty concerning the...

This study investigates whether differences in accounting standards across countries create information costs that inhibit firms from investing in foreign markets. Using the frequency and dollar magnitude of cross-border mergers and acquisitions (M&A) from 32 countries over the period 1998-2004,...

This article addresses aspects of the relationship between transnational commercial law treaties and national law. It provides a conceptual framework for understanding core features of that relationship. The framework is then applied to the case of the Convention on International Interests in...