Capital, Labor, and The Firm: A Study of German Codetermination
Abstract
Under the German corporate governance system of codetermination, employees are legally allocated control rights over corporate assets through seats on the supervisory board-that is, the board of nonexecutive directors. The supervisory board oversees the management board-the board of executive directors-approves or rejects its decisions, and appoints its members and sets their salaries.We empirically investigate the implications of this sort of labor participation in corporate decision making. We find that companies with equal representation of employees and shareholders on the supervisory board trade at a 31% stock market discount as compared with companies where employee representatives fill only one-third of the supervisory board seats. We show that under equal representation, management board compensation provides incentives that are not conducive to furthering shareholders' interests, possibly because labor maximizes a different objective function than shareholders. We document that, under equal representation, companies have longer payrolls than their one-third representation peers have. Finally, we provide evidence that shareholders respond to the allocation of control rights to labor by linking supervisory board compensation to firm performance and by leveraging up the firm. (JEL: G32, G34) Copyright (c) 2004 by the European Economic Association.Download Info
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Bibliographic Info
Article provided by MIT Press in its journal Journal of the European Economic Association.
Volume (Year): 2 (2004)
Issue (Month): 5 (09)
Pages: 863-905
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Web page: http://www.mitpressjournals.org/
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Web: http://www.mitpressjournals.org/loi/jeea
Related research
Keywords:Find related papers by JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Chilosi, Alberto & Damiani, Mirella, 2007. "Stakeholders vs. shareholders in corporate governance," MPRA Paper 2334, University Library of Munich, Germany.
- Ginglinger, Edith & Megginson, William & Waxin, Timothée, 2011.
"Employee ownership, board representation, and corporate financial policies,"
Journal of Corporate Finance,
Elsevier, vol. 17(4), pages 868-887, September.
- Edith Ginglinger & William Megginson & Timothee Waxin, 2011. "Employee Ownership, Board Representation, and Corporate Financial Policies," Post-Print halshs-00626310, HAL.
- Ginglinger, Edith & Waxin, Timothée & Megginson, William, . "Employee Ownership, Board Representation, and Corporate Financial Policies," Open Access publications from Université Paris-Dauphine urn:hdl:123456789/3864, Université Paris-Dauphine.
- Fauver, Larry & Fuerst, Michael E., 2006. "Does good corporate governance include employee representation? Evidence from German corporate boards," Journal of Financial Economics, Elsevier, vol. 82(3), pages 673-710, December.
- Schmid, Thomas & Ampenberger, Markus & Kaserer, Christoph & Achleitner, Ann-Kristin, 2010. "Controlling shareholders and payout policy: do founding families have a special 'taste for dividends'?," CEFS Working Paper Series 2010-01, Center for Entrepreneurial and Financial Studies (CEFS), Technische Universität München.
- Joachim Wagner, 2009.
"One-third codetermination at company supervisory boards and firm performance in German manufacturing Industries: First direct evidence from a new type of enterprise data,"
Working Paper Series in Economics
136, University of Lüneburg, Institute of Economics.
- Joachim Wagner, 2011. "One-third Codetermination at Company Supervisory Boards and Firm Performance in German Manufacturing Industries: First Direct Evidence from a New Type of Enterprise Data," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 131(1), pages 91-106.
- Wagner, Joachim, 2009. "One-third Codetermination at Company Supervisory Boards and Firm Performance in German Manufacturing Industries: First Direct Evidence from a New Type of Enterprise Data," IZA Discussion Papers 4352, Institute for the Study of Labor (IZA).
- Jeremy Edwards & Wolfgang Eggert & Alfons Weichenrieder, 2006.
"The Measurement of Firm Ownership and its Effect on Managerial Pay,"
CESifo Working Paper Series
1774, CESifo Group Munich.
- Wolfgang Eggert & Alfons Weichenrieder & Jeremy S.S. Edwards, 2006. "The Measurement of Firm Ownership and its Effect on Managerial Pay," Working Papers 1, University of Paderborn, CIE Center for International Economics.
- Berger, Allen N. & Kick, Thomas & Schaeck, Klaus, 2012.
"Executive board composition and bank risk taking,"
Discussion Papers
03/2012, Deutsche Bundesbank, Research Centre.
- Allen N. Berger & Thomas Kick & Klaus Schaeck, 2012. "Executive Board Composition and Bank Risk Taking," Working Papers 12004, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
- Edmans, Alex, 2011. "Does the stock market fully value intangibles? Employee satisfaction and equity prices," Journal of Financial Economics, Elsevier, vol. 101(3), pages 621-640, September.
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