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Accounting In New Zealand


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A number of legislative controls are available to shareholders wishing to exercise their rights. If it appears that the affairs of the company are not being conducted properly, shareholders have some options available to them and among which, the statutory remedy for shareholder oppression. It protects minority shareholders against being deprived of their fair share and greatly improves their ability to take action against the company alleged to be in breach of good corporate practices. The Courts have adopted a liberal approach in the interpretation of the oppression remedy following some leading common law cases and it is now the broadest of all the remedies available to minority shareholders. There could be many instances where conduct has been held to constitute oppression, among them is the conduct of company meetings. Formal exercise of majority power may in fact, be unfairly prejudicial to a minority shareholder, justifying Court intervention.

The statutory remedy against......

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Approximate Word Count: 1693
Approximate Pages: 7 (260 words per double-spaced page)

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