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1 ECFR 1 (2004)

handle is hein.journals/ecomflr1 and id is 1 raw text is: Editorial In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The forth- coming European Company, as well as the Regulation on the Application of International Accounting Standards (IAS Regulation) will accelerate this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and - more so - for practitioners. The European Company and Financial Law Review (ECFR) intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. The journal integrates the European company law component previously published as part of the Zeitschrift fuir Unternehmens- und Ge- sellschaftsrecht (ZGR), the leading German law review in the field of company and capital market law, and is edited in co-operation with other European company law journals. The new journal is aimed at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service insti- tutions, in-house counsels, accountants and notaries and other members of the relevant professional communities, inasmuch as they draft or work with European company law. The ECFR focuses on all facets of European company law and how com- panies and business entities are financed. This includes the law of capital markets, as well as the law of accounting and auditing, and company law issues related to insolvency law. And, finally, it will serve as a platform for the discussion of theoretical questions, such as the economic analysis of company law. Insofar as they have implications for European company law, the journal will include articles and case notes on both decisions of Euro- pean and national courts. The authors, besides being involved in academia, will also come from the practising communities in the field of European company and capital market law. To facilitate the discussion, the journal is published in English. This first issue of ECFR focuses on disclosure as a tool to control company transactions as well as on the efforts of law reform in some European coun- tries. A case note on the European Court of Justice's Inspire Art opinion

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