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Björn Schneider

Schutzgesetzhaftung für fehlerhafte Rechnungslegung

Ansprüche Dritter gegenüber Kapitalgesellschaften und ihren Geschäftsleitern gem. § 823 Abs. 2 BGB bei Verstößen gegen Handelsbilanzrecht
[Tort Liability for Incorrect Accounting. Third Party Claims against Corporations and their Managers Pursuant to Section 823 (2) of the German Civil Code (BGB) for Violations of Accounting Law.]
2021. 383 pages.
Schriften zum Unternehmens- und Kapitalmarktrecht (SchrUKmR) 95
DOI 10.1628/978-3-16-160681-6
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Summary
Can tort law, and in particular the application of Section 823 (2) of the German Civil Code (BGB), make a meaningful contribution to the enforcement of accounting law? Björn Schneider examines this question - which has arisen not only in light of recent accounting scandals - in the field of tension between tort, accounting, corporate and European law.

Schriften zum Unternehmens- und Kapitalmarktrecht (SchrUKmR)