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Abfindungsobergrenzen fr Vorstandsmitglieder

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Springer Nature
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9783658225391
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Product Description

In einer Analyse umfangreicher empirischer Daten zu Entsprechenserklrungen und tatschlichen Hhen der Vorstandsabfindungen von brsennotierten Unternehmen zeigt Ute Schottmller-Einwag, dass die empfohlenen Obergrenzen trotz anderslautender Erklrungen mehrheitlich berschritten werden. Die Institutionenkonomik, die Rechtswissenschaft und die Soziologie liefern verschiedene theoretische Erklrungen dafr, warum das Comply-or-Explain-Prinzip des 161 AktG, das der Konzeption der Empfehlungen des DCGK zugrunde liegt, bei der untersuchten Empfehlung versagt. Auf Basis dieser anspruchsvollen interdisziplinren Analysen leitet die Autorin einen Gestaltungsvorschlag fr die Praxis ab, welcher der Empfehlung zu einer strkeren Wirkung verhelfen kann.

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