Angemessenheitsvalidierung bei Vorstands- und Personalgesamtvergutungen
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Angemessenheitsvalidierung bei Vorstands- und Personalgesamtvergutungen

Angemessenheitsvalidierung bei Vorstands- und Personalgesamtvergutungen


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About the Book

Inhaltliche Erorterungen hinsichtlich einer angemessenen Entlohnungssystematik im Top Management bestimmen nicht erst seit der Veroffentlichung zu exorbitanten Bonuszahlungen namhafter Vorstandsvorsitzender borsennotierter Aktienunternehmen sowohl innerhalb Europas als auch in den USA zunehmend mediale und gesellschaftspolitische Kerndiskussionen.Zusatzlich zwingen verscharfte gesetzliche Anforderungen hinsichtlich der Offenlegungspflichten der Vorstandsvergutungen (Gesetz zur Angemessenheit der Vorstandsvergutung [VorstAG] 31. Juli 2009; Gesetz uber die Offenlegung der Vorstandsvergutungen (Vorstandsvergutungs-Offenlegungsgesetz -VorstOG) 03. August 2005) borsennotierter Aktiengesellschaften Unternehmen dazu, mit erhohtem Detaillierungsgrad Komponenten der Vorstandsvergutungen auszuweisen und diese somit samtlichen interessenspluralistischen Gruppen gegenuber transparent und vergleichbar zu gestalten.Dieser wissenschaftliche Beitrag fokussiert in dieser Kontextbetrachtung anhand der 30 DAX (Deutscher Aktien Index) Unternehmen signifikante Abweichungen der Entlohnungskomponenten im Top Management zu ausgewahlten Performance- und Mitarbeiterorientierten Kennzahlen uber einen Betrachtungszeitraum der Jahre 2004 bis 2012.Dabei ist als zielgerichtete Orientierungsleitfrage zu berucksichtigen, ob Vorstandsvergutungen im Verhaltnis zu Entlohnungen der ubrigen Belegschaft als angemessen zu betrachten sind und in diesem Vergleich grundsatzlich relative absolute Verhaltnisgroßen mit ausreichender Validitat bestimmt werden konnen. Alternativ ware die Annahme zu prufen, inwieweit Vorstandsmitglieder bei der Anwendung etablierter Vergutungsprinzipien einer teilweisen Diskriminierung unterliegen, so dass eine zukunftige, systematische Regulierung Top- Management orientierter Vergutungsansatze bei borsennotierten Aktiengesellschaften unverzichtbar erscheint.Dabei ist es bewusst nicht erklartes Ziel der Untersuchung, uber eine vermeintlich gerechte Hohe einer Vergutungskomponente aufzuklaren.Somit liefert diese Arbeit eine fundierte Grundlage zu weiteren Erklarungsansatzen im weitreichenden Themengebiet der Top Management Vergutung und stellt zudem einen wirkungsvollen Ansatzpunkt fur die konkrete Entwicklung innovativer, transparenter und belastbarer Vergutungsmodelle der Zukunft dar, abgesichert uber eine umfangreiche Mehrjahresdatenerhebung zu vergutungsrelevanten Komponenten der Jahre 2004 bis 2012 auf Basis offizieller Geschaftsberichte der untersuchten Aktiengesellschaften.


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Product Details
  • ISBN-13: 9783954046522
  • Publisher: Na
  • Height: 296.999 mm
  • Weight: 2 gr
  • ISBN-10: 3954046520
  • Binding: Paperback
  • Language: German
  • Width: 96 mm


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