Anwendung und Wirksamkeit des Deutschen Corporate Governance Kodex bei deutschen Small-Caps
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Anwendung und Wirksamkeit des Deutschen Corporate Governance Kodex bei deutschen Small-Caps

Anwendung und Wirksamkeit des Deutschen Corporate Governance Kodex bei deutschen Small-Caps


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About the Book

Masterarbeit aus dem Jahr 2016 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,0, Internationale Fachhochschule Bad Honnef - Bonn, Sprache: Deutsch, Abstract: Ursächlich für die zunehmende Diskussion um Corporate Governance sind die zahlreichen Unternehmensskandale und -zusammenbrüche der letzten zwei Jahrzehnte sowohl in den USA als auch in Europa. In der Folge wurde das Vertrauen der Anleger in die Unternehmensführung und -kontrolle nachhaltig erschüttert. Der deutsche Gesetzgeber sah sich in der Folge gezwungen, die börsennotierten Unternehmen stärker als bisher üblich zu überwachen und einheitliche Regelungen für deren Corporate Governance zu erlassen. So verabschiedete die Politik 2002 den Deutschen Corporate Governance Kodex mit dem Ziel das Vertrauen der Anleger und anderer Stakeholder in die Überwachung und Leitung der Unternehmen zu stärken. Gleichzeitig dient der Kodex auch als Instrument um weitere spektakuläre Fälle von Missmanagement und Unternehmensschieflagen vorzubeugen. Ob der Kodex dies ermöglicht und welche Folgen diese Eingriffe in die Wirtschaft haben, ist bis dato jedoch wenig untersucht. Auch wird immer wieder unterstellt, dass gute Corporate Governance Einfluss auf den Unternehmenswert sowie den Unternehmenserfolg hat. Eine wissenschaftlich widerspruchsfreie Bestätigung kann dafür trotz all der zahlreichen Untersuchungen jedoch noch nicht ausgesprochen werden. Hinzu kommt, dass viele der bisher bestehenden Studien zur Anwendung und Wirkung des Deutschen Corporate Governance Kodex überwiegend Unternehmen des DAX, MDAX und TecDAX untersuchen. Der Fokus der bisherigen Studien liegt demzufolge auf den Large- und Mid-Caps. An ausgiebigen Analysen zur Umsetzung des Kodex sowie dessen Erfolgswirkung bei SDAX-Gesellschaften mangelt es in der Literatur dagegen.


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Product Details
  • ISBN-13: 9783668438668
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine kritische Bestandsaufnahme aus Aktionärssicht
  • Width: 148 mm
  • ISBN-10: 3668438668
  • Publisher Date: 28 Apr 2017
  • Height: 210 mm
  • No of Pages: 120
  • Spine Width: 7 mm
  • Weight: 218 gr


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Anwendung und Wirksamkeit des Deutschen Corporate Governance Kodex bei deutschen Small-Caps
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