Navigate M&A accounting arbitrations with insider perspective M&A Disputes takes you inside the dispute resolution process to help you put together the many "moving parts" necessary to obtain a successful outcome. With deep insight from experts in the field including valuable advice from the arbitrator's perspective this book guides you through the entire process to explore the variables at work. The high volume of M&A transactions makes post-closing price adjustment provisions and accounting arbitrations a critical part of doing business. Yet, the field is opaque to non-practitioners and important issues can be easily misunderstood without specific knowledge and experience. A resulting award can make or break a transaction; an intimate understanding of the process's inner working can help you plan your position to the greatest advantage. This book explores the many factors that that contribute to a successful resolution across the entire transaction life cycle from contract negotiation through the dispute phase including due diligence, determination of the target net working capital, conception and closing of the purchase agreement, post-closing negotiation and dispute resolution, the impact of accounting practices, guidance, and documentation as well as relevant auditing concepts, and various facts and circumstances surrounding the target business and the transaction that need to be considered. M&A volume remains high and continues to result in large numbers of current and future post-closing M&A disputes. Clients rely on their attorneys and advisers to guide them through the process and counsel them toward a positive outcome. Those professionals will find that M&A accounting arbitrations carry a range of distinctions that require a specialized knowledge base to navigate correctly. This book provides real-world guidance from experts in the field, with invaluable insight for every stage of the process. * Walk through the entire dispute resolution process from arbitrator selection through final award * Understand how M&A agreement provisions impact the awarded amount as well as the options available to limit the scope of potential disputes and the "gaming" of the post-closing process by the counterparty * Understand the nature of accounting estimates and guidance, their interaction with accounting arbitrations, and how to synthesize facts, circumstances, and GAAP into a persuasive argument to present to the accounting arbitrator * Get situation-specific advice for different types of transactions * Learn practitioner "dos" and "don'ts" from the arbitrator's perspective M&A Disputes provides transaction parties and their representatives an inside view at the transaction and commonly disputed items through the eyes of the arbitrator to provide them with uniquely valuable insight. In addition to being an invaluable tool for practitioners appearing before an accounting arbitrator, M&A Disputes also provides advice to would-be and experienced arbitrators alike to successfully resolve disputes that can be significant and complex.

Attorney-client privilege is often invoked as a defence in international arbitration proceedings however the participants often have very different expectations regarding the applicable privilege standard, as national attorney-client privilege laws vary widely between jurisdictions. This is complicated by the fact that institutional arbitral rules do not include provisions on the scope of attorney-client privilege, nor do they outline the conflict of laws issues determining the applicable national privilege law. The applicable level of privilege is therefore left to the discretion of the arbitral tribunal. Drawing on interviews with more than thirty leading international arbitration practitioners and extensive academic research, this book is the first of its kind to provide clear guidance to arbitral tribunals regarding the determination of the applicable attorney-client privilege standard. It compares attorney-client privilege in key common and civil law jurisdictions, analyses precedent from previous tribunals, and finally sets out proposed changes to the legal framework governing this area.

A leading expert in informal logic, Douglas Walton turns his attention in this new book to how reasoning operates in trials and other legal contexts, with special emphasis on the law of evidence. The new model he develops, drawing on methods of argumentation theory that are gaining wide acceptance in computing fields like artificial intelligence, can be used to identify, analyze, and evaluate specific types of legal argument. In contrast with approaches that rely on deductive and inductive logic and rule out many common types of argument as fallacious, Walton's aim is to provide a more expansive view of what can be considered "reasonable" in legal argument when it is construed as a dynamic, rule-governed, and goal-directed conversation. This dialogical model gives new meaning to the key notions of relevance and probative weight, with the latter analyzed in terms of pragmatic criteria for what constitutes plausible evidence rather than truth.

The International Centre for Dispute Resolution (ICDR) is the international division of the American Arbitration Association (AAA). Given that in excess of 600 arbitrations are now administered every year under the ICDR Rules, this book answers the need for a comprehensive comparative guide devoted to them. This article-by-article commentary on the International Centre for Dispute Resolution (ICDR) Rules is a comprehensive reference work for practitioners and arbitrators considering ICDR arbitration. The second edition is fully revised and updated throughout to reflect all changes and updates to the Rules since the first edition published. The ICDR International Arbitration Rules are structured in accordance with the typical life-cycle of an international arbitration and the book follows this thematic structure, providing ample cross-referencing to assist the reader in understanding the relationship between the various rules and genuine issues likely to be encountered during an arbitration. The commentary embraces each of the Articles in their entirety, as well as the Expedited Procedure Articles, and includes discussion of how each provision compares to analogous rules of other major arbitral institutions. The authors draw on case law gathered from foreign jurisdictions as well as the rich vein of case law in the US (applying the ICDR Rules and, where appropriate, analogous provisions of various AAA domestic rules), combining these with their own extensive experience to provide a uniquely authoritative text. The work's comparative perspective emphasizes key issues to consider when drafting an arbitral clause or strategizing over the conduct of an arbitration. The second edition of A Guide to the ICDR International Arbitration Rules features multiple appendices and difficult-to-find resources to form a collection of core materials which include the ICDR Rules, the administrative fee schedule, guidelines for exchanges of information, practice notes, and key AAA cooperation agreements with other institutions.

A great deal of information has come to light over the past several decades about the role of arbitration between the Greek states. Arbitration and mediation were, in fact, central institutions in Hellenistic public life. In this comprehensive study, Sheila Ager brings together the scattered body of literary and epigraphical sources on arbitration, together with up-to-date bibliographic references, and commentary.
The sources collected here range widely; Ager presents an exhaustive record of documents ranging from the settlement of a minor territorial squabble between two tiny city-states to the resolution of major conflicts separating the great powers of the day. In addition, Ager's introduction sets the documents in historical context and outlines distinctions among categories of arbitration. The work also includes indices to literary passages, inscriptions, persons, places, subjects, and Greek and Latin terms in the documents. This collection of many previously inaccessible texts will become a primary resource for any scholar or student working in the field of Hellenistic history.

How do ordinary people access justice? This book offers a novel socio-legal approach to access to justice, alternative dispute resolution, vulnerability and energy poverty. It poses an access to justice challenge and rethinks it through a lens that accommodates all affected people, especially those who are currently falling through the system. It raises broader questions about alternative dispute resolution, the need for reform to include more collective approaches, a stronger recognition of the needs of vulnerable people, and a stronger emphasis on delivering social justice. The authors use energy poverty as a site of vulnerability and examine the barriers to justice facing this excluded group. The book assembles the findings of an interdisciplinary research project studying access to justice and its barriers in the UK, Italy, France, Bulgaria and Spain (Catalonia). In-depth interviews with regulators, ombuds, energy companies, third-sector organisations and vulnerable people provide a rich dataset through which to understand the phenomenon. The book provides theoretical and empirical insights which shed new light on these issues and sets out new directions of inquiry for research, policy and practice. It will be of interest to researchers, students and policymakers working on access to justice, consumer vulnerability, energy poverty, and the complex intersection between these fields. The book includes contributions by Cosmo Graham (UK), Sarah Supino and Benedetta Voltaggio (Italy), Marine Cornelis (France), Anais Varo and Enric Bartlett (Catalonia) and Teodora Peneva (Bulgaria).

In this Liber Amicorum, leading experts and old-time friends from around the world come together to pay tribute to Christopher Hodges' multifaceted career and work by exploring what can be done to deliver justice and fairness, focusing on collective redress, consumer dispute resolution, court system reform, ethical business regulation and regulatory delivery. After a decade-long career as a solicitor, Christopher Hodges became Professor of Justice Systems at the Centre for Socio-Legal Studies at the University of Oxford. Throughout his academic career he worked on a variety of topics dealing with access to justice and dispute resolution: from product liability, procedural/funding systems and collective redress, to alternative dispute resolution and ethical business regulation. In 2021 Christopher Hodges was awarded an OBE for services to business and law. His ground-breaking research not only inspired students and colleagues, but also influenced policymakers worldwide. Delivering justice, and "making things better", runs like a thread through his work; the same thread connects the chapters in this book.

Mediators have long debated whether "evaluative mediation," the kind commonly practiced by retired judges and others who frequently mediate in the context of litigation, should be called mediation. The crux of that debate concerns whether evaluations by the mediator undermine party self-determination. Simon and West's book is intended to advance the conversation beyond the question of evaluation to include subtler ways in which mediators may undermine or support self-determination. Self-determination is a principle that distinguishes mediation from other forms of dispute resolution and is a topic taught in most introductory mediator training courses. Discussions generally focus on the experience of participants and the techniques employed to nurture and safe-guard self-determination. Much of the writings that touch on self-determination talk about the techniques and strategies mediators use in order to support party self-determination. Uniquely, Tara West and Dan Simon follow a different path. They too are interested in the methods used by mediators, but what distinguishes their book is their examination of the mediator's decision-making process. In a step-by-step exploration, they show first how mediators assess the situation, then generate a possible explanation for the parties' attitudes, behaviors and ways of communicating, and finally choose an approach intended to encourage party self-determination. As part of examining the mediators thought process, the authors also describe how, in generating an explanation, mediators purposefully examine their own reactions to the parties as well as their own beliefs and theories. In this, they show how beliefs influence action-a key aspect of reflective practice. In the practice examples they explore throughout the book, the authors also emphasize the importance of and methods for learning from and through experience.

Beyond Equity and Inclusion in Conflict Resolution: Recentering the Profession illustrates how racism has informed the field of conflict resolution and its allied professions. Useful for any field that recruits, standardizes, or "professionalizes" its adherents, this volume addresses how individuals, organizations, and institutions shape and have been shaped by racist ideas and practices. These ideas and practices, embedded in the fabric of our country, are exposed in this historic moment and held up to the light for close examination. In addition to a critique of the status quo, Beyond Equity and Inclusion in Conflict Resolution casts an eye toward creating a just and equitable future for the field. Narratives, interviews, poems, and essays from activists, practitioners, and scholars who represent diverse constituencies marry theory and practice to encourage, stimulate, and motivate colleagues to expand the boundaries for our field and our world.