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Managementvergütung als Anlagekriterium für Eigenkapitalgeber: Eine empirische Analyse börsennotierter DAX-, MDAX- und SDAX-Gesellschaften in Deutschland

Managementvergütung als Anlagekriterium für Eigenkapitalgeber: Eine empirische Analyse börsennotierter DAX-, MDAX- und SDAX-Gesellschaften in Deutschland

          
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About the Book

Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,0, Akademie Deutscher Genossenschaften ADG e.V., Sprache: Deutsch, Abstract: Der ehemalige Vorstandsvorsitzende der Volkswagen AG, Matthias Müller, verteidigte in einem Interview sein in der Öffentlichkeit als zu hoch empfundenes Gehalt für das Geschäftsjahr 2017 mit den Worten: "Es gibt zwei Gründe für ein so hohes Gehalt: die Relevanz des Unternehmens für die Volkswirtschaft sowie das Risiko, das man als Konzernchef trägt." Aus dieser Aussage werden sowohl das öffentliche Interesse an der Entlohnung des Managements von Kapitalmarktgesellschaften, als auch theoretisch und empirisch belegte Einflussfaktoren auf die Höhe der Vergütung von Managern deutlich. Nicht nur das öffentliche Interesse an ihr steigt, die Managementvergütung als Teilgebiet der Corporate Governance rückt auch verstärkt in den Fokus von Investoren bei der Anlageentscheidung sowie den der wissenschaftlichen Diskussion. Das steigende Interesse der Anleger an diesem Themenfeld ist einerseits auf den empirisch belegbaren Zusammenhang zwischen Corporate Governance und Shareholder Value respektive Unternehmensperformance zurückzuführen. Andererseits gewinnen nachhaltige Investments für institutionelle Anleger durch die Berücksichtigung von Environment Social Governance (ESG) Kriterien zunehmend an Bedeutung. Über die ESG-Kriterien wird der Bereich Corporate Governance bei der Investitionsentscheidung von Kapitalgebern abgebildet. Vor diesem Hintergrund beschäftigt sich die Master Thesis mit der Forschungsfrage: Inwiefern ist die Ausgestaltung der Managementvergütung von börsennotierten DAX-, MDAX- und SDAX-Gesellschaften infolge ihrer möglichen Auswirkungen auf den Shareholder Value ein relevantes Kriterium für Eigenkapitalgeber bei der Investitionsentscheidung? Die Kernkonzepte zu dieser Fragestellung sind die Ausgestaltung der Vergütungssysteme, die Personengruppe Management, die Auswirkungen


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Product Details
  • ISBN-13: 9783668879942
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 160
  • Spine Width: 9 mm
  • Weight: 218 gr
  • ISBN-10: 366887994X
  • Publisher Date: 25 Dec 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine empirische Analyse börsennotierter DAX-, MDAX- und SDAX-Gesellschaften in Deutschland
  • Width: 148 mm


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Managementvergütung als Anlagekriterium für Eigenkapitalgeber: Eine empirische Analyse börsennotierter DAX-, MDAX- und SDAX-Gesellschaften in Deutschland
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Managementvergütung als Anlagekriterium für Eigenkapitalgeber: Eine empirische Analyse börsennotierter DAX-, MDAX- und SDAX-Gesellschaften in Deutschland
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