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Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now … shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …
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This paper investigates the potential implications of say on pay on management remuneration in Germany. We try to shed … deploy a hand-collected data set for Germany's major firms (i.e. DAX 30), for the years 2006-2012. Rather than focusing …. We observe that the compensation packages of management board members of Germany's DAX30-firms are quite closely linked …
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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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