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In seinem Kommentar diskutiert Martin Schütte, ehem. Vorstandsmitglied der HypoVereinsbank/Bayer. Hypotheken- und Wechsel-Bank sowie Universität München, Vorschläge und entwickelt Eckpunkte und Entscheidungskriterien für die Vergütung von Vorständen und Top-Managern.
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Since August 2009, German legislation allows for voluntary Say on Pay Votes (SoPV) during Annual General Meetings (AGMs). We examine 1,169 AGMs of all German listed firms with more than 10,000 agenda items over the period 2010-2013 to identify (1) determinants and approval rates of voluntary...
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extent to which managers' compensation was affected by the economic crisis and the extent to which it increased afterwards … perspective. We also examine that certain parts of managers seem to have more power to influence their compensation than others …. Inequality in managers' compensation decreased during the crisis. …
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Mit der Weigerung, die Vergütung ihres Vorstandes einzeln offen zu legen, verstoßen vieler DAX-Unternehmen gegen eine Empfehlung des Deutschen Corporate Governance Kodex. Brigitte Zypries, Bundesjustizministerin, plädiert zwar für die Offenlegung der Vorstandsgehälter: "Damit Aktionäre ihr...
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'Fat cat' pay / Shaun Tyson -- Shareholders' attitude to directors' pay / Paul Norris -- Accountability, transparency and performance : comparing annual report disclosures on CEO pay across Europe / Sébastien Point -- Director performance standards and rewards in France / Frank Bournois and...
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