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Corporate Governance und Gehaltstransparenz
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Im Rahmen der Debatte um die Corporate-Governance wird die Offenlegung der Bezge von Mitgliedern der Unternehmensleitung kontrovers diskutiert. Einerseits erlaubt Gehaltstransparenz den Anteilseignern eine bessere Kontrolle der Geschftsleitung, andererseits knnte die Offenlegungspolitik zu einer Aufwrtsspirale der Gehlter fhren. Anhand eines spieltheoretischen Modells in Form einer Turnierentlohnung untersucht Silvia Passardi-Allmendinger mgliche Auswirkungen subjektiver Empfindungen wie Neid oder Triumph auf die Effizienz von Unternehmen. Sie zeigt, dass die Offenlegung von Managergehltern nicht nur Konsequenzen fr das Gehaltsniveau selbst, sondern durch die ausgelsten Referenzgruppenprozesse auch Folgen fr das Engagement des Managements sowie die Wahl riskanter Investitionsprojekte haben kann.
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