On Liability of Independent Directors for Breach of Duty of Diligence in False Statement of Securities
Ensuring the truthfulness,accuracy,and completeness of information disclosed by listed companies is the diligent obligation that independent directors should bear,but there are cases of conflicting behavior judgments and confusion in liability due to insufficient legal basis,which are manifested in unclear review standards,unclear exemp-tion reasons,and indistinguishable types of responsibilities.Therefore,it is necessary to discuss from the aspects of granting judges the power of interpretation,enhancing substantive review of behavior,constructing a unified standard for behavior judgment,and distinguishing the subjective state and form of responsibility of independent directors.
NETL
NSTL
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