Detail Who Says It's A Fair Deal ?   Oleh:  Sweeney, Paul Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 2 (Aug. 1999), page 44-52. Topik: fairness; fair deal Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Even though almost every SEC filing disclosing a change in corporate control includes a fairness opinion, these documents do very little for investors the group disclosure is supposed to inform. Fairness opinions developed as legal protection for members of boards of directors against possible shareholder challenges to their decisions. However, the investment bankers typically preparing such opinions often have an inherent bias in favor of ratifying the transactions. When reviewing a fairness opinion as part of due diligence, investors and financial executives especially CPA s in business and industry need to know that these opinions can be highly subjective. Accordingly, they should consider the credentials and motives behind a fairness opinion while weighing its merits and temper the conclusions they draw from it. In the words of Phil Clements, CPA, the New York - based global leader of corporate value consulting at Price waterhouse Coopers, "A fairness opinion is never a substitute for due diligence." Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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