...Karsten Paetzmann Purpose This paper aims to study the draft business valuation standard IDW ES 1 (2024) of the Institute of Public Auditors in Germany and its potential impact on legally required business valuations. Design/methodology/approach The discussion is based on a comparison...

... that this option may represent an appropriate consequence not only for foreign insurers ceasing their business in Germany but also for domestic insurance groups. Given the specific rules‐in‐use in the German primary life insurance market, the paper discusses the controlled run‐off approach as a strategic option...

.... The purpose of this paper is to outline bank deregulation and acquisition activity, focusing on the USA, Italy and Germany. Design/methodology/approach The paper looks at how changes in the regulatory regime of the USA, Italy and Germany have spurred bank merger activities. For each country, future...

... which is based on an empirical survey. This is followed by the most recent changes as well as an overview of the developments of corporate governance in Europe. Finally, a summary of the current discussion of codetermination in terms of company management in Germany is provided. Findings...

...Andreas Steck; Kristian Landegren The German Banking Act (the Act) sets out the licensing requirements for the provision of cross‐border financial services into Germany. The licensing requirements under the Act incorporate the old licensing regime as well as subsequent EU regulations. The licensing...