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Abfindungsobergrenzen Für Vorstandsmitglieder: Wirkungen Der Dcgk-Empfehlung
Paperback
Series: Schriften Aus Dem Centrum Für Management (Cfm)
ISBN13: 9783658225391
Publisher: Springer Gabler
Published: Jul 5 2018
Pages: 116
Weight: 0.38
Height: 0.30 Width: 5.83 Depth: 8.27
Language: German
In einer Analyse umfangreicher empirischer Daten zu Entsprechenserklärungen und tatsächlichen Höhen der Vorstandsabfindungen von börsennotierten Unternehmen zeigt Ute Schottmüller-Einwag, dass die empfohlenen Obergrenzen trotz anderslautender Erklärungen mehrheitlich überschritten werden. Die Institutionenökonomik, die Rechtswissenschaft und die Soziologie liefern verschiedene theoretische Erklärungen dafür, warum das Comply-or-Explain-Prinzip des 161 AktG, das der Konzeption der Empfehlungen des DCGK zugrunde liegt, bei der untersuchten Empfehlung versagt. Auf Basis dieser anspruchsvollen interdisziplinären Analysen leitet die Autorin einen Gestaltungsvorschlag für die Praxis ab, welcher der Empfehlung zu einer stärkeren Wirkung verhelfen kann.
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