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Record W2995607031 · doi:10.1561/109.00000023

Do Corporate Fiduciary Duties Matter?

2019· article· en· W2995607031 on OpenAlexaffabout
Bryce C. Tingle, Eldon Spackman

Bibliographic record

VenueAnnals of Corporate Governance · 2019
Typearticle
Languageen
FieldSocial Sciences
TopicLegal principles and applications
Canadian institutionsUniversity of Calgary
Fundersnot available
KeywordsFiduciaryBusinessAccountingLawPolitical scienceDuty

Abstract

fetched live from OpenAlex

The duty of corporate fiduciaries to act in the best interests of the firm lies at the heart of most stories about corporate law. It has occupied the centre of what is probably the longest and most extensive debate in corporate law: whether the duties should be owed to shareholders alone or to other constituencies impacted by corporate decisions. Alterations to the character of fiduciary duties are regularly proposed by reformers as a way to reduce various harms, from plant closures to pollution. The character of the duty has been blamed for failures by the corporate form to advance public goods, leading to r forms like the “benefit corporation.” Finally, the fiduciary duty has generally been understood to be an important element in the modern project of controlling agency costs. This paper is not about the shareholder primacy/stakeholder debate; it is about whether this long-standing debate actually matters. It takes up the question whether any visible realworld results follow an alteration of the character of fiduciary duties. Most importantly, it examines whether controlling the self-interested behaviour of agents is really the central question of corporate law. We examine the available empirical evidence on the impact of changes to the fiduciary duty. We begin with the more than thirty-year experience of the United States with constituency statutes and the more recent evidence from the adoption of corporate opportunity waivers. To this preexisting literature we contribute an analysis of the effect of the Supreme Court of Canada’s 2008 decision, BCE Inc. v. 1976 Debentureholders, which abruptly changed the nature of the fiduciary duty for Canadian companies. In harmony with the earlier research, we find the move from shareholder primacy to a stakeholder regime does not appear to produce visible impacts on litigation patterns, takeover premiums, equity asset values, and equity risk premiums. In other words, a fundamental change in the character of the duty had no visible impact on the things corporate law predicts will be impacted. The results appear to be explained by the legal, social and economic context in which fiduciary duties arise, and the paper concludes by discussing the implications of the empirical evidence for corporate law theories and scholarship.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.736
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.118
GPT teacher head0.331
Teacher spread0.213 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; both teacher heads agree on what is shown here.

Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations8
Published2019
Admission routes2
Has abstractyes

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