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Übereinstimmung von Entsprechenserklärungen und Erklärungsentsprechen bei Abfindungen
Schottmüller-Einwag, Ute - 2016
Diese Studie untersucht die Übereinstimmung von Erklärungsentsprechen und Entsprechenserklärung bezüglich Ziffer 4.2.3 Abs. 4 S. 1 Deutscher Corporate Governance Kodex (DCGK) in den Jahren 2010 bis 2014. Dazu wurden in einer Vollerhebung die Entsprechenserklärungen und Abfindungssummen...
Persistent link: https://www.econbiz.de/10011585168
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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions …. Using a quantitative text analysis of annual reports, this second report in the 2023 DIW Berlin Women Executives Barometer …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However …
Persistent link: https://www.econbiz.de/10013532157
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The association between disclosures on control system over financial reporting and mechanisms of corporate governance : empirical evidence from Germany and Poland
Gad, Jacek - In: International journal of management and economics 56 (2020) 4, pp. 351-369
The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...
Persistent link: https://www.econbiz.de/10012395278
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Considering the shareholder perspective: value-based management systems and stock market performance
Rapp, Marc Steffen; Schellong, Daniel A.; Schmidt, … - 2010
We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
Persistent link: https://www.econbiz.de/10010305697
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Considering the shareholder perspective : value-based management systems and stock market performance
Rapp, Marc Steffen; Schellong, Daniel A.; Schmidt, … - 2010
We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
Persistent link: https://www.econbiz.de/10008665075
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Considering the shareholder perspective : value-based management systems and stock market performance
Rapp, Marc Steffen; Schellong, Daniel; Schmidt, Maximilian - In: Review of managerial science 5 (2011) 2/3, pp. 171-194
Persistent link: https://www.econbiz.de/10009231963
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Abfindungen für Vorstandsmitglieder : empirische Untersuchung der Entsprechenserklärungen von CDAX-Unternehmen
Schottmüller-Einwag, Ute - 2016
Diese Studie untersucht die Akzeptanz der Empfehlung 4.2.3 Abs. 4 S. 1 Deutscher Corporate Governance Kodex zwischen 2010 und 2014 bei allen CDAX-Unternehmen. Dazu wurden die Entsprechenserklärungen ausgewertet, Entsprechens- und Abweichungsquoten bestimmt, Abweichungsgründe ermittelt und...
Persistent link: https://www.econbiz.de/10011495889
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The German Corporate Governance Code : Experience From the Years 2002-2009
Jahn, Daniel F. - 2011
Due to the numerous corporate scandals during the late 90s, in September 2001 the German Ministry of Justice appointed the "Government Commission German Corporate Governance Code" to develop a code of best practice. The first version of the German Corporate Governance Code was passed at February...
Persistent link: https://www.econbiz.de/10013132302
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Considering the Shareholder Perspective : Value-based Management Systems and Stock Market Performance
Rapp, Marc Steffen - 2012
We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
Persistent link: https://www.econbiz.de/10013116109
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Akzeptanz des Deutschen Corporate Governance Kodex : Governance-Indizes und Unternehmenseigenschaften (Code Compliance: Governance Indices and Firm Characteristics)
Kohl, Christian R. G. - 2013
Im Juni 2012 wurde die zehnte Fassung des Deutschen Corporate Governance Kodex (DCGK) im Bundesanzeiger veröffentlicht. Der vorliegenden Beitrag analysiert und bewertet systematisch und umfassend die Akzeptanz des Kodex und das Complianceverhalten der durch den DCGK adressierten...
Persistent link: https://www.econbiz.de/10013081885