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Vergtungsanreize und opportunistische Bilanzpolitik

Vergtungsanreize und opportunistische Bilanzpolitik

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834966070
Condition
New
Product Description

Die Vorstnde von Aktiengesellschaften knnen durch Bilanzpolitik die Bemessungsgrundlage ihrer erfolgsabhngigen Vergtung erhhen. Tobias Tebben untersucht, welche Rolle die Unternehmenskontrolle durch den Aufsichtsrat und den Abschlussprfer in diesem Kontext spielt. Er zeigt, dass Vorstnde ihre erfolgsabhngige Vergtung strker beeinflussen knnen, wenn die Unabhngigkeit von Aufsichtsrten und Abschlussprfern durch finanzielle Anreize beeintrchtigt ist.

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