Der deutsche Corporate Governance Kodex im internationalen Vergleich
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Der deutsche Corporate Governance Kodex im internationalen Vergleich

Der deutsche Corporate Governance Kodex im internationalen Vergleich


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About the Book

Wissenschaftlicher Aufsatz aus dem Jahr 2010 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 2,0, Westfälische Hochschule Gelsenkirchen, Bocholt, Recklinghausen (Fachbereich Wirtschaft ), Sprache: Deutsch, Abstract: Die Debatte um den deutschen Corporate Governance nimmt seit den 1990er Jahren verstärkt kein Ende an. Die Notwendigkeit dieses Themas ist durch zahlreiche Fälle von Missmanagement und diversen Wirtschaftsskandalen begründet. Nicht nur in den Vereinigten Staaten von Amerika ereigneten sich unzählige Bilanzskandale, Unternehmenszusammenbrüche und Insolvenzen über die letzten Jahre (Enron und WorldCom), sondern auch in Europa kam es vermehrt zu Bilanzbetrügereien- und Manipulationen. Europäische Gesellschaften wie, Balsam, Flowtex, Ahold, Adecco, Informatec, Comroad, EM.TV und Parmalat sind nur einige Beispiele von EU-Bilanzskandalen.1 Ursachen für die gestiegene Wirtschaftskriminalität können die Auswirkungen der zunehmenden Internationalisierung und Verflechtung der Unternehmen sein. Der hohe internationale Wettbewerbsdruck, die Liberalisierung der Kapitalmärkte und die Globalisierung der Wirtschaft bedeuten auch einen höheren Druck und eine höhere Belastung für die Aufsichtsorgane, das Management und die Mitarbeiter. Vor ca. 20 Jahren konnten sich in Deutschland die Unternehmen nur aus einbehaltenen Gewinnen und Krediten finanzieren. Heute finanzieren sich deutsche Unternehmen überwiegend auf den ausländischen Kapitalmärkten und es herrscht ein konstanter Wettbewerb um Kapital auf dem Markt.2 Um sich auf dem schnell wachsenden Markt dennoch behaupten zu können, werden Bilanzen gefälscht, sowie Untreue- und Betrugsdelikte vermehrt begangen. Verstärkt wird von den Marktteilnehmern mehr Transparenz in der Unternehmenskontrolle- und Führung in Deutschland gefordert.


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Product Details
  • ISBN-13: 9783656142188
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3656142181
  • Publisher Date: 28 Feb 2012
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 95 gr


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