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Neue Anforderungen an die Bemessung von Vorstandsbezügen nach dem VorstAG. Kritische Würdigung und empirische Befunde

Neue Anforderungen an die Bemessung von Vorstandsbezügen nach dem VorstAG. Kritische Würdigung und empirische Befunde

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich Führung und Personal - Sonstiges, Note: 1,3 (Teilnote), Georg-August-Universität Göttingen, Sprache: Deutsch, Abstract: Das Thema Vorstandsvergütung ist in Deutschland zu einem Reizthema der Medienlandschaft geworden. Nicht erst seit der Finanzmarktkrise von 2008 wird die Entlohnung von Führungskräften genau analysiert und kritisiert. Das grundlegende Problem, welches sich hinter überdurchschnittlicher Vergütung oder einem Auseinanderfallen von Leistung und Entlohnung verbirgt, lässt sich mit zwei konkurrierenden Theorien umschreiben. Zum einen dem Optimal Contracting Approach, der Vergütungsverträge als ein effizientes Mittel beschreibt, Zielkonflikte zwischen Eignern und Managern eines Unternehmens abzubauen. Dagegen spricht die Theorie des Managerial Power Approach, wonach Manager je nach Ausmaß ihrer Einflussmöglichkeiten dazu in der Lage sind, ihre Vergütungsverträge so auszuhandeln, dass Leistung und Entlohnung nicht mehr länger korreliert sind. Der Gesetzgeber hat zwei Monate vor der 17. Wahl zum Deutschen Bundestag im Jahr 2009 mit dem Gesetz zur Angemessenheit der Vorstandsvergütung (VorstAG) auf den anhaltenden öffentlichen Diskurs zu Managergehältern reagiert. Inhalte des Gesetzes sind neben konkreteren Anforderungen an die Bemessung von Entgelten für Managerleistung auch eine stärkere Verantwortung des Aufsichtsrates bei der Festsetzung dieser. Knapp fünf Jahre nach Inkrafttreten des Gesetzes sollen die folgenden Abschnitte der Analyse des Gesetzes vor dem Hintergrund der beschriebenen Theorien sowie des medialen Einflusses zum Thema Vorstandsvergütung insbesondere in der Finanzkrise dienen und dabei kritisch auf die Auswirkungen für Unternehmen und Aktienmarkt eingegangen werden.


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Product Details
  • ISBN-13: 9783656942801
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656942803
  • Publisher Date: 24 Apr 2015
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr


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Neue Anforderungen an die Bemessung von Vorstandsbezügen nach dem VorstAG. Kritische Würdigung und empirische Befunde
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Neue Anforderungen an die Bemessung von Vorstandsbezügen nach dem VorstAG. Kritische Würdigung und empirische Befunde
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