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Does say on pay matter? : evidence from the German natural experiment
Troeger, Tobias H.; Walz, Uwe - 2016
We analyze a hand-collected dataset of 1669 executive compensation packages at 34 firms included in the main German stock market index (DAX) for the years 2006- 2014 in order to investigate the impact of the 2009 say on pay legislation. First, we observe that the compensation packages of...
Persistent link: https://www.econbiz.de/10011539853
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Does say on pay matter? : evidence from Germany
Tröger, Tobias; Walz, Uwe - 2019
We analyze a hand-collected dataset of 1682 executive compensation packages at 34 firms included in the main German stock market index (DAX) for the years 2009-2017 in order to investigate the impact of the 2009 say on pay legislation. The findings provide important insights beyond the German...
Persistent link: https://www.econbiz.de/10012061896
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Non-mandatory say on pay votes and AGM participation : evidence from Germany
Powell, Daniel; Rapp, Marc Steffen - 2015 - Preliminary Version as of 1 June 2015
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...
Persistent link: https://www.econbiz.de/10010530578
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Does a gender pay gap exist on executive boards? : an empirical multilevel analysis of executive board compensation in German listed companies
Handschumacher, Franziska - In: Journal of business economics : JBE 93 (2023) 3, pp. 325-357
Persistent link: https://www.econbiz.de/10014259069
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Ausgewählte Aspekte der Vorstandsvergütung in börsennotierten Unternehmen : Vergütungspraktiken im europäischen Vergleich (Selected Aspects of Executive Compensation in Listed Firm...
Hüttenbrink, Alexander - 2011
Die Finanzkrise befeuerte erneut die öffentliche Diskussion um die Vorstandsvergütung. Ein all-gemein geäußerter Kritikpunkt dabei ist die mangelnde horizontale Vergleichbarkeit. Trotz der öffentlichen Diskussion hierrüber gibt es jedoch bis dato im Wesentlichen nur anekdotische Evi-denz...
Persistent link: https://www.econbiz.de/10013128714
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Aktuelle Entwicklungen bei der Aufsichtsratsvergütung (Current Trends in the Compensation of Non-Executive Directors in Germany)
Metzner, Yves - 2012
We document three current trends in the compensation of non-executive directors in Germany. First, firms increasingly use performance-insensitive variable pay components, like committee and attendance fees. Second, this comes at the expense of performance-oriented variable pay components, which...
Persistent link: https://www.econbiz.de/10013098535
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Management compensation and the economic crisis : longitudinal evidence from the German chemical sector
Grund, Christian; Hofmann, Tanja - 2013
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. …
Persistent link: https://www.econbiz.de/10009754706
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Corporate Governance Reporting : Compliance with Upper Limits for Severance Payments to Members of Executive Boards in Germany
Dilger, Alexander - 2020
This paper examines how corporate governance reporting corresponds to actual conduct regarding severance payment caps for prematurely departing members of companies' executive boards in Germany. For this purpose, we first evaluate the declarations of conformity for all companies listed in the...
Persistent link: https://www.econbiz.de/10012834075
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Corporate governance reporting : compliance with upper limits for severance payments to members of executive boards in Germany
Dilger, Alexander; Schottmüller-Einwag, Ute - 2019
This paper examines how corporate governance reporting corresponds to actual conduct regarding severance payment caps for prematurely departing members of companies' executive boards in Germany. For this purpose, we first evaluate the declarations of conformity for all companies listed in the...
Persistent link: https://www.econbiz.de/10012055931
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Zur Empfehlung von Abfindungsobergrenzen für Vorstandsmitglieder
Schottmüller-Einwag, Ute; Dilger, Alexander - 2019
In diesem Beitrag wird untersucht, ob Vorstandsabfindungen von börsennotierten Unternehmen durch die Empfehlung 4.2.3 Abs. 4 Satz 1 des Deutschen Corporate Governance Kodex in ihrer Höhe begrenzt werden. Die Analyse umfangreicher empirischer Daten zu Entsprechenserklärungen aller...
Persistent link: https://www.econbiz.de/10012004098