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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