IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v20y2010i4p373-392.html
   My bibliography  Save this article

Bedeutung des Corporate Governance-Reportings nach §289a HGB als Publizitätsinstrument

Author

Listed:
  • Reinhard Heyd
  • Michael Beyer

Abstract

Mit der Umsetzung der neuen Corporate Governance-Regelungen gemäß den Inhalten des Bilanzrechtsmodernisierungsgesetzes (BilMoG) wurden weitreichende Maßnahmen zum Abbau von Informationsdefiziten realisiert. Dabei geht es auch um die Steigerung der Transparenz für die Stakeholder des Unternehmens sowie um die Erhöhung der Reputation und die Steigerung des Unternehmenswertes. Eine zentrale Bedeutung im Zusammenhang mit dem Corporate Governance-Reporting kommt dabei dem §289a HGB n. F. zu, dessen Inhalte detailliert vorgestellt werden. Darüber hinaus werden die Auswirkungen auf die bestehenden Informationsdefizite mittels des Prinzipal-Agenten-Ansatzes gewürdigt. Dabei kann §289a HGB n. F. von seiner Intention durchaus als wesentlicher Schritt zur Verringerung bestehender asymmetrischer Informationen angesehen werden. Jedoch bleibt abzuwarten, wie umfangreich der tatsächliche Informationsgewinn in der Praxis sein wird. Copyright Springer-Verlag 2010

Suggested Citation

  • Reinhard Heyd & Michael Beyer, 2010. "Bedeutung des Corporate Governance-Reportings nach §289a HGB als Publizitätsinstrument," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 373-392, March.
    • Handle: RePEc:spr:metrik:v:20:y:2010:i:4:p:373-392
    DOI: 10.1007/s00187-010-0095-2
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-010-0095-2
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s00187-010-0095-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:20:y:2010:i:4:p:373-392. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.