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Der Konzernbilanzielle Begriff Des Assoziierten Unternehmens: Eine Bestimmung Des Maßgeblichen Einflusses ALS Zentralem Definitionsbestandteil
Paperback
Series: Europaeische Hochschulschriften / European University Studie, Book 1024
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ISBN13: 9783631420447
Publisher: Peter Lang
Published: Aug 1 1989
Pages: 354
Language: German
Die Präzisierung und Operationalisierung dieses unbestimmten Rechtsbegriffes erfolgt anhand einer betriebswirtschaftlichen Analyse. Dabei wird zuerst der Begriff der Einflu nahme im Rahmen des betrieblichen Führungssystems grundsätzlich erörtert. Die Ma geblichkeit wird daraufhin als besondere Intensitätsausprägung der Einflu nahme analysiert und in Verbindung mit den betrieblichen Führungsentscheidungen gebracht. Die endgültige Bestimmung eines ma geblichen Einflusses erfolgt auf Basis der der Beteiligungspolitik zugrundeliegenden unterschiedlichen Zielsetzung. Je nach Ausprägung dieser Zielsetzung wird als letztes ein differenziertes, rechtsformspezifisches Erfassungsraster gebildet, mit dem eine Bestimmung des Vorliegens einer ma geblichen Einflu nahme möglich ist.
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