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Zur Notwendigkeit des Vorstandsvergütungsoffenlegungsgesetzes

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  • Stadtmann Georg

    (Heinrich-Heine-Universität Düsseldorf, Fachgebiet Volkswirtschaftslehre, Wirtschaftswissenschaftliche Fakultät, Universitätsstr. 1, Gebäude 23.31, 40225 Düsseldorf)

  • Wismann Markus F.

    (WHU – Otto Beisheim School of Management, Burgplatz 2, 56179 Vallendar)

Abstract

Due to changes in the German Corporate Governance Code the transparency of compensation of the members of the management board has become a central element of the German corporate governance system. We analyze how the new transparency will influence the average compensation level. It can not be ruled out that average compensation levels will increase. By applying the so called unraveling theory we are able to show that a law was not necessary and a trend to a higher degree of transparency was on its way anyway.

Suggested Citation

  • Stadtmann Georg & Wismann Markus F., 2007. "Zur Notwendigkeit des Vorstandsvergütungsoffenlegungsgesetzes," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 56(2), pages 137-151, August.
    • Handle: RePEc:lus:zwipol:v:56:y:2007:i:2:p:137-151:n:2
    DOI: 10.1515/zfwp-2007-0202
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    Cited by:

    1. Koch, Rosemarie & Stadtmann, Georg, 2010. "Das Gesetz zur Angemessenheit der Vorstandsvergütung," Discussion Papers 288, European University Viadrina Frankfurt (Oder), Department of Business Administration and Economics.

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