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Betriebswirtschaftliche Analyse des dualistischen und monistischen Systems der Unternehmensüberwachung aus Sicht der zivil- und strafrechtlichen Haftung

Betriebswirtschaftliche Analyse des dualistischen und monistischen Systems der Unternehmensüberwachung aus Sicht der zivil- und strafrechtlichen Haftung

          
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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Universität Hamburg (Lehrstuhl für Revisions- und Treuhandwesen), Sprache: Deutsch, Abstract: Die Meldungen über gravierende Fehlleistungen namhafter Unternehmen - stellvertretend seien an dieser Stelle nur die Fälle Enron und Worldcom in den USA sowie Flowtex, Holzmann, Mannesmann und Deutsche Telekom in Deutschland genannt - haben sich in den letzten Jahren gehäuft. Gefälschte Jahresabschlüsse, falsche Prospektangaben, unrichtige oder gänzlich unterlassene Ad-hoc-Mitteilungen und falsche Börsenberichte sorgten in der Vergangenheit in Deutschland und in den USA für zahlreiche Skandale an den Finanzmärkten und haben das Vertrauen der Anleger in die Kapitalmärkte und insbesondere in die Qualität der Finanzberichterstattung tief erschüttert. Die zunehmende Relevanz der Haftung beruht vorwiegend auf dem infolge der Unternehmenszusammenbrüche und -skandale veränderten Verständnis über die Rolle des Aufsichtsrats bzw. Board of Directors, das durch die Zweifel an der Leistungsfähigkeit des Organs entstanden ist und letztlich zu einer zunehmenden Erweiterung des Pflichtenkreises geführt hat. Damit einher ging auch eine Erweiterung der Pflichten der einzelnen Mitglieder des Organs. Die Gefahr von Pflichtverletzungen und folglich das Risiko einer Inanspruchnahme sowohl im Rahmen der Innenhaftung als auch der Außenhaftung sind aufgrund der Pflichterweiterungen, aber auch aufgrund der verbesserten Anspruchsdurchsetzungsmöglichkeiten der Anleger stark gestiegen. In dieser Arbeit wird, ausgehend von einer Analyse der für den Aufsichtsrat bzw. Board of Directors bestehenden zivil- und strafrechtlichen Haftungsrisiken, vor dem Hintergrund der Principal-Agent-Theorie die Wirkung des deutschen und amerikanischen Haftungssystems untersucht.


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Product Details
  • ISBN-13: 9783638944649
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 180
  • Series Title: German
  • Weight: 245 gr
  • ISBN-10: 3638944646
  • Publisher Date: 23 May 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 148 mm


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Betriebswirtschaftliche Analyse des dualistischen und monistischen Systems der Unternehmensüberwachung aus Sicht der zivil- und strafrechtlichen Haftung
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Betriebswirtschaftliche Analyse des dualistischen und monistischen Systems der Unternehmensüberwachung aus Sicht der zivil- und strafrechtlichen Haftung
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