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Vergtungsanreize und opportunistische Bilanzpolitik

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Springer Nature
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GTIN
9783834966070
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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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