Business organization and finance: legal and economic principles
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Westbury, NY
Foundation Press
1993
|
| Ausgabe: | 5. ed. |
| Schriftenreihe: | University textbook series
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006405668&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XVII, 424 S. |
| ISBN: | 1566620473 |
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Datensatz im Suchindex
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| adam_text | SUMMARY OF CONTENTS
Pag*
Preface iii
Introduction 1
CHAPTER 1. THE SOLE PROPRIETOR
I. Ownership Attributes 5
II. Owners and Creditors 6
III. Owners and Ordinary Employees 12
IV. Owners and Ordinary Employees: Control 13
V. Organization Within Firms and Across Markets 18
VI. Owners and Managerial Employees: Control, Risk, and Dura¬
tion of Relationship 20
VII. Owners and Managerial Employees: Duty of Care 26
VIII. Owners and Managerial Employees: Loyalty 31
IX. Irreducible Divergencies of Interest 39
X. Avoidance of Conflict 42
XI. Recapitulation 43
XII. Speculation on Relationships Among Risk, Return, Control, Dura¬
tion, and Specificity 44
XIII. Transfer of Ownership—Purchase Subject to Debt and Option
to Purchase 47
CHAPTER 2. PARTNERSHIPS
I. Introduction 51
II. Reasons for Joint Ownership 53
III. Nature and Significance of Partnership 62
IV. Formation 63
V. The Entity and Aggregate Concepts 68
VI. Fiduciary Obligation 71
VII. Contributions, Accounts, and Returns 79
VIII. Control, Agency, and Liability 90
IX. Duration and Transferability 95
X. Variations 100
CHAPTER 3. CORPORATIONS
I. Introduction 105
II. The Basic Structure 119
III. Formation 134
IV. Obligations of Officers and Directors 149
V. Corporate Accountability: The Issue of Separation of Owner¬
ship and Control 171
v
SUMMARY OF CONTENTS ^
VI. Corporate Law and Corporate Financial Structure 206
VII. Federal Income Tax Considerations 221
CHAPTER 4. BASIC CORPORATE INVESTMENT
DEVICES: ECONOMIC ATTRIBUTES AND
FORMAL CHARACTERISTICS
I. Introduction 225
II. Some Definitions 226
III. Types of Securities: Formal and Functional Characteristics 236
IV. Financial Alternatives Inside and Outside the Firm 295
CHAPTER 5. VALUATION, FINANCIAL STRATEGIES, AND
CAPITAL MARKETS
I. Valuation 303
II. Leverage and Choice of Capital Structure 324
III. Capital Structure 333
IV. Dividend Policy 366
V. The Securities Markets 382
Table of Cases 415
Index 417
vi
TABLE OF CONTENTS
Pag*
Preface iii
Introduction 1
CHAPTER 1. THE SOLE PROPRIETOR
I. OWNERSHIP ATTRIBUTES
A. Proprietorships as Organizations 5
B. Ownership and Management 6
C. Nature of Ownership Interest 5
II. OWNERS AND CREDITORS
A. Liability for Debts; Open Accounts 6
B. Liability for Debts; Unlimited Liability 6
C. Nonrecourse Loans 7
D. Business and Personal Debt 7
E. Debt and Equity 7
F. Leverage 8
G. Potential Equity Attributes of Debt 11
III. OWNERS AND ORDINARY EMPLOYEES
A. Introduction: Joint Enterprise Versus Purchased Inputs 12
B. Implied Standard Contracts and Their Appeal 12
IV OWNERS AND ORDINARY EMPLOYEES: CONTROL
A. The Servant Type Agent and the Legal Right to Control 13
B. The Economic Significance of the Legal Right to Control 15
1. Relation to Power to Terminate 15
2. Relation to Duration of Contract 16
3. Relation to Incentives 16
4. Relation to Feasible Degree of Specificity 17
5. Relation to Availability of Replacements 18
C. Vicarious Liability 18
V ORGANIZATION WITHIN FIRMS AND ACROSS
MARKETS (Page 18)
VI. OWNERS AND MANAGERIAL EMPLOYEES: CONTROL,
RISK, AND DURATION OF RELATIONSHIP
A. Managers Resemblance to Co Owners 20
B. Delegation of Broad Decision Making Authority 21
vii
TABLE OF CONTENTS
Pag*
C. Major Versus Minor Decisions 21
D. Duration of Relationship, Ease of Replacement, and Symbiosis— 21
E. Mode of Compensation, Incentive, Risk, and the Employee s Inter¬
est in Control 22
F. Risk, Control, and Duration of Contract 24
VII. OWNERS AND MANAGERIAL EMPLOYEES: DUTY
OF CARE
A. Four Types of Lack of Due Care 26
1. Negligent Injury to Third Person 26
2. Negligent Injury to Employer 26
3. Incompetent Business Decision 27
4. Inaccurate Information 27
B. Contracts Regarding Duty of Care 28
1. Insurance for Negligent Injury to Third Person 28
2. Self Insurance by Employer 28
3. Waiver of Liability for Negligent Injury to Employer 29
4. Waiver of Liability for Incompetent Business Decisions; Ef¬
fects on Behavior of Employee 29
C. Limiting Scope of Authority 29
1. Problems of Internal Business Practice 29
2. Problems of Notification of Others 30
3. Liabilities of Creditors 30
VIII. OWNERS AND MANAGERIAL EMPLOYEES:
LOYALTY
A. Conflict Concerning Information Provided to Owner 31
1. In Connection With Purchase of Ownership Interests by
Employee 31
2. Regarding Performance by Manager 32
3. Role of Auditors 32
4. Loyalty of Auditors 33
B. Loyalty and Conflict Problems and Their Costs 34
C. Self Dealing and the Use of Incentives 34
D. Self Dealing, Joint Ventures, Waste, and the Mythical Ideal— 36
E. The Legal Duty of Loyalty 38
F. Loyalty and Problems of Ambiguity 38
G. Absolute Barriers to Disloyalty 39
LX. IRREDUCIBLE DIVERGENCIES OF
INTEREST (Page 39)
X. AVOIDANCE OF CONFLICT (Page 42)
XI. RECAPITULATION (Page 43)
viii
TABLE OF CONTENTS
XII. SPECULATION ON RELATIONSHIPS AMONG RISK,
RETURN, CONTROL, DURATION, AND SPECIFICITY
Pag*
A. Risk and Return 44
B. Risk and Control 45
C. Duration and Specificity 45
D. Duration and Control 45
E. Duration and Risk 46
F. Risk and Control—Owners and Employees 46
XIII. TRANSFER OF OWNERSHIP—PURCHASE SUBJECT TO
DEBT AND OPTION TO PURCHASE
A. Purchase Subject to Debt 47
B. Option to Purchase 48
C. Lease With Option to Purchase 49
CHAPTER 2. PARTNERSHIPS
I. INTRODUCTION
A. Joint Ownership 51
B. Rules Designed for Small Firms 51
II. REASONS FOR JOINT OWNERSHIP
A. Joint Ownership Versus Purchased Inputs 53
B. The Need to Assemble At Risk Capital 54
C. Control Follows Risk 55
D. RestatememV An Extreme Case 56
E. Other Equity Type Forms of Investment 58
F. Summary 59
G. The Element of Personal Services 59
H. Combining Capital and Services 60
III. NATURE AND SIGNIFICANCE OF PARTNERSHIP
A. Nature 62
B. Significance 63
IV FORMATION
A. Creation Without Formality 63
B. The Silent Partner 63
C. Implied Terms 64
D. Tailor Made Provisions 65
ix
TABLE OF CONTENTS
Pag*
E. Queering the Deal 66
F. The Partnership Agreement as a Drafting Challenge 67
V THE ENTITY AND AGGREGATE CONCEPTS
A. Reification and the Entity Aggregate Distinction 68
B. Who Cares? 69
C. An Illustration 69
VI. FIDUCIARY OBLIGATION
A. Fiduciary Obligation—A Legal Duty of Eairness 71
B. Illustration: The Scope of Business Problem 72
C. Economic and Other Effects 75
D. Promoters—Drafting Around the Rule 76
E. Summary 78
VII. CONTRIBUTIONS, ACCOUNTS, AND RETURNS
A. Capital Accounts 79
B. Draw 81
C. Capital Accounts and Value of a Partner s Interest 83
D. Additional Capital 84
E. Debt Held By, and Salaries Paid to, Partners 89
VIII. CONTROL, AGENCY, AND LIABILITY
A. Introduction 90
B. Control 90
1. Majority Rule With One Partner, One Vote 90
2. Consequences 91
3. Modification of Majority Rule 91
4. Modification of One Partner, One Vote 92
5. Representative Government 92
6. Loan Agreements 93
C. Partners as Agents of the Partnership 93
D. Liability 94
IX. DURATION AND TRANSFERABILITY
A. Terminology 95
B. Discontinuation at Will 95
1. Going Out of Business Sale 96
2. Sale of Going Concern to Outsider 96
3. Sale to Majority 96
4. Sale to Minority 97
5. Conceptual Aspects 97
x
TABLE OF CONTENTS
Pag*
C. Providing for Continuity 97
1. Usefulness of Agreement 97
2. Agreement on Duration 97
3. Consequences of Withdrawal in Contravention of Agree¬
ment 98
4. Unresolved Problems 98
5. Continuation and Buy Out Agreements 99
D. Transferability 99
X. VARIATIONS
A. Limited Partnerships 100
B. Limited Liability Companies 102
C. Mining Partnerships 104
CHAPTER 3. CORPORATIONS
I. INTRODUCTION
A. Corporations as Business Organizations 105
B. Taxonomy: Public, Closely Held, and Other Types of Corporations 106
1. The Closely Held Versus Public Dichotomy 106
2. The Public Corporation: Separation of Ownership and Con¬
trol 106
3. The Deceptiveness of Dichotomies 108
4. The Reification Illusion: Decomposing the Corporation 109
C. Illustrations 110
1. The Loan Out Corporation 110
2. The Triangular Merger 112
D. The Development of the American Business Corporation: A Histor¬
ical Overview 114
II. THE BASIC STRUCTURE
A. Introduction 119
B. Shareholders 120
1. Shareholder Voting 120
2. Voting by Proxy 124
3. Special Voting Mechanisms 125
C. Directors 126
1. The Closely Held Corporation 128
2. The Public Corporation 129
D. Officers 132
xi
TABLE OF CONTENTS
III. FORMATION
Pag*
A. The Formal Process 134
B. Negotiations at the Formation Stage 136
C. Duration and Transferability 138
D. Limited Liability and Its Exceptions 140
E. Choice of Law 143
F. Purposes, Powers, and Ulra Vires 146
G. Charter Amendments 148
IV OBLIGATIONS OF OFFICERS AND DIRECTORS
A. Duty of Care 149
B. Duties Regarding Information: Rule 10b 5 154
C. Duty of Loyalty 163
1. Self dealing Transactions 163
2. Corporate Opportunity 166
3. Competition 167
4. Protecting Control: The Basic Conflict 167
5. Shareholder Duties 169
V CORPORATE ACCOUNTABILITY: THE ISSUE
OF SEPARATION OF OWNERSHIP
AND CONTROL
A. Implications of the Separation of Ownership and Control 171
1. The Neo classical School 172
2. The Managerialists 173
3. The Transaction Cost School 174
4. Political Theories of the American Corporation 175
B. The Mechanisms of Corporate Accountability 177
1. The Proxy Contest 178
2. The Takeover Bid 181
a. Beginnings 181
b. Recent Developments 181
c. Types of Takeovers 182
d. The Williams Act 184
e. The Problem of Coercion 185
f. Defensive Tactics 186
g. Motivations and Their Economic Implications 188
h. The Legal System s Response 191
3. Derivative Litigation 195
4. Public Regulation and the Federal Securities Laws 201
5. The Appraisal Remedy: Protecting the Shareholder s Exit 203
xii
TABLE OF CONTENTS
VI. CORPORATE LAW AND CORPORATE
FINANCIAL STRUCTURE
Pag*
A. Fundamental Changes: Mergers and Acquisitions 206
B. Issuance of Shares and the Watered Stock Problem 210
C. Dividends 215
D. Retained Earnings and Capital Gain 218
E. The Shareholder as Lender 218
F. Compensation for Services 219
G. Additional Capital 219
VII. FEDERAL INCOME TAX CONSIDERATIONS
A. Formation 221
B. Substituted Attributes 221
C. The Corporation as a Taxable Entity 222
D. Losses 223
E. S Corporations 223
CHAPTER 4. BASIC CORPORATE INVESTMENT DEVICES:
ECONOMIC ATTRIBUTES AND
FORMAL CHARACTERISTICS
I. INTRODUCTION (Page 225)
II. SOME DEFINITIONS
A. Expected Return 227
B. Risk and Uncertainty 228
1. Volatility Risk 228
2. Default Risk 229
C. Yield 230
D. Risk Premium 231
E. Risk Aversion 233
F. Compensation for Volatility Risk 234
III. TYPES OF SECURITIES: FORMAL AND
FUNCTIONAL CHARACTERISTICS
A. Bonds and Debentures and Notes 235
1. Preface 235
2. Some Basic Attributes 236
3. Public Versus Private Ownership 237
4. The Rise of the Original Issue High Yield, or Junk,
Bond 239
5. Covenants and the Indenture 240
6. Subordination 244
xiii
TABLE OF CONTENTS
Page
A. Bonds and Debentures and Notes—Continued
7. Amendments and Exchange Offers 245
8. Consequences of Default 247
9. Callabfflty 249
10. Sinking Rind 253
11. Inflation, Default Risk, and Duration 254
12. Control 255
13. Control, the Debt/Equity Conflict, and the Value of the
Firm 255
14. The Riskiness of Investments 256
15. The Decision to Invest Additional Capital 258
a. The Problem 258
b. Duration, Value, and Insolvency Reorganization 261
c. Bargaining Possibilities 262
d. Additional Capital 262
e. Covenants and the Equity Cushion 262
f. Manipulation of Corporate Entities 263
16. The Dividend Decision 264
17. Managers and Risk 266
18. Duration, Risk, and Control 267
19. F irther Observations on Duration 269
a. Some Reasons for Long Term Debt 269
b. New Debt Instruments 270
20. A Basic Theme Revisited 270
B. Shares of Common Stock 270
1. Introduction 270
2. Reification and Language 271
3. Duration 272
4. Risk 272
5. Control 272
6. Specificity 273
7. Return 273
a. Dividends 273
b. Earnings 275
c. Dividends, Earnings, and Share Prices 275
d. Stock Dividends and Stock Splits 276
C. Interests Derived From Common Stock 278
1. Stock Rights 278
2. Options and Warrants 281
a. Preface 281
b. Options 281
c. Warrants 284
d. The Options Markets 285
e. Fluther Observations on Options and Warrants 286
xiv
TABLE OF CONTENTS
Pag*
D. Preferred Stock 288
1. Introduction 288
2. Control 289
3. Return 289
4. Risk 290
5. Taxation and Current Practice 290
6. Duration and Its Consequences 290
E. Other Forms of Investment 293
1. Short Term Bank Loans 293
2. Commercial Paper 294
3. Convertible Securities 294
4. Leases 295
5. Trade Credit 296
F. Miscellaneous Devices and Hedging 296
IV FINANCIAL ALTERNATIVES INSIDE AND OUTSIDE
THE FIRM
(Page 298)
CHAPTER 5. VALUATION, FINANCIAL STRATEGIES, AND
CAPITAL MARKETS
I. VALUATION
A. The Interest Rate 303
B. Market Price 304
C. Discounted Present Value 305
1. Single Amounts 305
2. Annuities 307
3. Illustrations 308
a. Bonds 308
b. Projects or Ventures; Net Present Value Method 308
4. Fixed Perpetuities 311
5. Perpetuities With Growth 312
6. Common Stock: Dividend Valuation Method 313
a. The Importance of Dividends 313
b. Valuation Techniques 314
D. The Discount Rate 316
1. Individuals and Firms: Opportunity Cost 316
2. Digression: Managerial Versus Investor Perspective 317
3. The Large Corporation: Cost of Capital 318
4. Taxation and Market Valuation 322
E. Allowing for Risk: Two Methods 323
xv
TABLE OF CONTENTS
H. LEVERAGE AND CHOICE OF CAPITAL STRUCTURE
Pag*
A. Introduction 324
B. Pure Leverage Effect 325
C. Leverage and Risk 326
D. Some Variations 328
1. Options 328
2. Pyramiding 328
E. Spurious Leverage 331
F. Leverage and Wealth 332
III. CAPITAL STRUCTURE
A. Introduction 333
B. A Hypothetical Corporation in a Simplified World .— 334
C. The Advantage of Unbundling 335
D. The Net Income Perspective 336
E. How Much Leverage? 337
F. Another View: Homemade Leverage 338
G. Extending the Argument: Arbitrage 339
H. Another Perspective: The One Owner Corporation 341
I. Unleveraging 342
J. The Real World 343
1. Rational Investors 343
2. Borrowing Costs 343
3. Transaction and Information Costs 344
4. Institutional Considerations 344
K. Tax Effects 345
1. The Dominant Position 345
2. The Financial Literature 346
3. Illustration: 1980 Setting 346
4. The Complete Picture 348
5. The Complete Picture: Another Perspective 349
6. After 1987: Debt Is Always Superior 354
7. The Capital Structure Puzzle 354
L. Monitoring Problems 355
M. Managerialism 358
N. Asymmetric Information and Signaling 362
0. Another Perspective: Extreme Leverage 364
IV DIVIDEND POLICY
A. Constraints 366
B. The Conventional View 367
1. General Description 367
xvi
TABLE OF CONTENTS
Pag.
B. The Conventional View—Continued
2. Unwarranted Assumptions 367
a. Earnings and Idle Cash 367
b. The Dividend Decision and the Investment Decision 368
3. Elaboration 368
4. A Revisionist Restatement 370
5. Tax Effects and Clientele Effects 371
6. Transaction and Information Costs 375
7. Wealth Transfers Between Equityholders and Debtholders 376
8. Management s Incentive Compensation 377
C. Separation of the Investment Decision and the Dividend Decision 377
1. Introduction: The Irrelevance of Dividends 377
2. Demonstration 377
3. Taxes and Transaction Costs 379
D. Redemption 380
V THE SECURITIES MARKETS
A. How the Markets Work 382
1. The Major Stock Exchanges 384
2. NASDAQ and the OTC Market 385
3. The Third and Fourth Markets 386
4. Trading on the Exchanges 389
5. The Margin Rules 392
B. The Efficient Capital Markets Hypothesis 394
C. The Changing Character of the Securities Markets 398
1. The One Market Concept 399
a. Stock Index Futures 399
b. Portfolio Insurance 402
2. Globalization of the Securities Markets 404
3. Deregulation 408
a. Integrated Disclosure 408
b. Private Placements and Rule 144A 410
c. Glass Steagall Act Reform 412
Table of Cases 415
Index 417
xvii
|
| any_adam_object | 1 |
| author | Klein, William A. Coffee, John C. 1944- |
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| author_facet | Klein, William A. Coffee, John C. 1944- |
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| ctrlnum | (OCoLC)26853528 (DE-599)BVBBV009686089 |
| dewey-full | 347.30665 346.73/065 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 347 - Procedure and courts 346 - Private law |
| dewey-raw | 347.30665 346.73/065 |
| dewey-search | 347.30665 346.73/065 |
| dewey-sort | 3347.30665 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
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| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV009686089 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T09:40:32Z |
| institution | BVB |
| isbn | 1566620473 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006405668 |
| oclc_num | 26853528 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | XVII, 424 S. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Foundation Press |
| record_format | marc |
| series2 | University textbook series |
| spellingShingle | Klein, William A. Coffee, John C. 1944- Business organization and finance legal and economic principles Bedrijfsfinanciering gtt Bedrijfsfinanciën gtt Bedrijfsvormen gtt Recht Unternehmen Business enterprises Law and legislation United States Unternehmen (DE-588)4061963-1 gnd Unternehmensform (DE-588)4078596-8 gnd Organisation (DE-588)4043774-7 gnd Finanzierung (DE-588)4017182-6 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4078596-8 (DE-588)4043774-7 (DE-588)4017182-6 (DE-588)4078704-7 |
| title | Business organization and finance legal and economic principles |
| title_auth | Business organization and finance legal and economic principles |
| title_exact_search | Business organization and finance legal and economic principles |
| title_full | Business organization and finance legal and economic principles by William A. Klein and John C. Coffee |
| title_fullStr | Business organization and finance legal and economic principles by William A. Klein and John C. Coffee |
| title_full_unstemmed | Business organization and finance legal and economic principles by William A. Klein and John C. Coffee |
| title_short | Business organization and finance |
| title_sort | business organization and finance legal and economic principles |
| title_sub | legal and economic principles |
| topic | Bedrijfsfinanciering gtt Bedrijfsfinanciën gtt Bedrijfsvormen gtt Recht Unternehmen Business enterprises Law and legislation United States Unternehmen (DE-588)4061963-1 gnd Unternehmensform (DE-588)4078596-8 gnd Organisation (DE-588)4043774-7 gnd Finanzierung (DE-588)4017182-6 gnd |
| topic_facet | Bedrijfsfinanciering Bedrijfsfinanciën Bedrijfsvormen Recht Unternehmen Business enterprises Law and legislation United States Unternehmensform Organisation Finanzierung USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006405668&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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