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Vergtungsanreize und opportunistische Bilanzpolitik
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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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