A Research on Lawyers Due Diligence of IPO

• Main Authors: SHAO, MIN-CHI, 邵敏琪
• Other Authors: 林國彬
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/38314926678624281740

碩士 === 國立臺北大學 === 法律學系一般生組 === 103 === In advanced capital market of developed countries, lawyers, accountants and other professionals play a critical role as the “gatekeeper”. If the mode which permits professionals enforcing the law (private enforcement) functions well, overall social benefit will be in the status of low cost and high market efficiency. This thesis begins with a discussion of the content of lawyers due diligence of IPO (Initial Public Offering). Secondly, an analysis of regulations relating to due diligence of lawyers obligations. Since experiences in foreign countries lend valuable lessons to legal development in Taiwan, this thesis conducts a comparative law research by introducing U.S. securities law. Meanwhile, this thesis also points out the inadequacy and problems of current due diligence checklist from the perspective of practice and provides suggestions as to recommendations for improvements. Through the introduction and system summary, this thesis aspires to contribute as a manual for practitioners.