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Abstract(s)
Na atualidade, são raros os casos em que se verifica a aquisição de uma empresa ou de participações sociais, sem que as mesmas sejam acompanhadas por uma Due Diligence.
A Due Diligence diminui de forma drástica a assimetria informativa que caracteriza a posição do potencial adquirente ou financiador, constituindo uma fonte de segurança. Apesar disso, o adquirente ou financiador não controla se o processo de Due Diligence é realizado corretamente, depositando a sua confiança nos assessores contratados para realizar os trabalhos.
Torna-se imperioso que seja averiguada a possibilidade de responsabilização dos assessores contratados para realizar os trabalhos, no caso de o adquirente ou financiador ser parte terceira no processo de auditoria, isto porque, como a presente dissertação demonstrará, os institutos jurídicos existentes não tutelam o adquirente ou financiador da forma mais eficaz.
Nowadays, it is rare for an undertaking or a major corporate shareholding to be acquired without being accompanied by Due Diligence. Due Diligence drastically reduces the informational asymmetry that characterises the position of the potential acquirer or financier, constituting a source of security. Nevertheless, the buyer or lender does not control if the Due Diligence process is correctly performed, placing his trust in the advisers hired to perform the works. It is mandatory to investigate the possibility of liability of the advisers hired to perform the works, in case the purchaser or lender is a third party in the audit process, because, as this dissertation will demonstrate, the existing legal institutes do not protect the purchaser or lender in the most effective way.
Nowadays, it is rare for an undertaking or a major corporate shareholding to be acquired without being accompanied by Due Diligence. Due Diligence drastically reduces the informational asymmetry that characterises the position of the potential acquirer or financier, constituting a source of security. Nevertheless, the buyer or lender does not control if the Due Diligence process is correctly performed, placing his trust in the advisers hired to perform the works. It is mandatory to investigate the possibility of liability of the advisers hired to perform the works, in case the purchaser or lender is a third party in the audit process, because, as this dissertation will demonstrate, the existing legal institutes do not protect the purchaser or lender in the most effective way.
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Keywords
Due Diligence Responsabilização Contrato Informação Accountability Contract Information