Philosophische Analyse und Bewertung des Shareholder-Value-Konzepts
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Philosophische Analyse und Bewertung des Shareholder-Value-Konzepts

Philosophische Analyse und Bewertung des Shareholder-Value-Konzepts


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About the Book

Inhaltsangabe: Gang der Untersuchung: Die vorliegende Arbeit ist in zwei große Kapitel unterteilt, einen theoretischen Teil und einen empirischen Teil. Der theoretische Teil handelt von der ethischen Legitimation des Shareholder-Value-Konzepts bei börsennotierten, deutschen Unternehmen im allgemeinen. Der empirische Teil untersucht das Shareholder-Value-Konzept bei der SKW Trostberg AG im besonderen. Im theoretischen Teil werden nach einer Einleitung im zweiten Kapitel Grundlagen für den weiteren Verlauf der Arbeit vorgestellt. Insbesondere wird das Beziehungsgeflecht von Wirtschaftswissenschaft und Ethik auf drei Ebenen untersucht, der Makro-, der Meso- und der Mikro-Ebene. Die Makro-Ebene ist die Ebene der Gesellschaft, die Meso-Ebene die Ebene der Organisation und die Mikro-Ebene die Ebene des Individuums. Die entsprechenden wissenschaftlichen Pendants heißen Wirtschafts-, Unternehmens- und Führungsethik. Es werden weiterhin Betrachtungen zum ökonomischen und philosophischen Wertbegriff vorgenommen, welche sich im Leitbild der Nachhaltigkeit vereinigen lassen. In einem weiteren Kapitel werden die Begriffe Moral und Ethik einführend diskutiert sowie philosophisch und psychologisch voneinander abgegrenzt. In einem dritten Kapitel werden zunächst einführende Bemerkungen zum Stakeholder-Konzept und seiner vier Bausteine vorgestellt. Es schließen sich Grundlagen zum Shareholder-Value-Konzept an, die sich insbesondere mit der Prinzipal-Agenten-Theorie und der Shareholder-Value-Analyse befassen. Ferner werden hinsichtlich der unternehmerischen Steuerungsgrößen moderne Kennzahlen wie Cash-Flow-Größen aus traditionellen Kennzahlen abgeleitet. Im folgenden wird ein Bewertungskatalog aufgeführt, der Hard- und Soft-Fact-Bewertungskriterien voneinander getrennt untersucht. Unter die Hard-Fact-Bewertungskriterien werden Rechnungslegung, wertorientierte Entlohnung, Performance, Dividendenpolitik und Aktienrückkauf sowie die Gestaltung des Konzernportfolios gefasst. Unter die


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Product Details
  • ISBN-13: 9783838645131
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 21 mm
  • Weight: 539 gr
  • ISBN-10: 3838645138
  • Publisher Date: 17 Sep 2001
  • Height: 210 mm
  • No of Pages: 376
  • Series Title: German
  • Sub Title: Die ethische Legitimation der wertorientierten Unternehmensführung am Beispiel der SKW Trostberg AG
  • Width: 148 mm


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