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Aktienkursorientierte Vergtungssysteme fr Fhrungskrfte
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Nicht zuletzt die Finanzkrise hat die Diskussion um Aktienoptionsplne als anreizkompatible Vergtung fr Fhrungskrfte brsennotierter Aktiengesellschaften angeheizt. Arne Schulz zeigt, dass sie bei richtiger Ausgestaltung geeignet sind, die Ziele von Anteilseignern und Management anzugleichen und so zu einer Lsung des Principal-Agent-Konflikts beitragen knnen. Besondere Aktualitt erlangt die Arbeit durch die Plne des Gesetzgebers, den Aufsichtsrat zu einer Angemessenheitsbeurteilung der Vorstandsvergtung zu verpflichten.
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