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Beteiligungsberichterstattung der öffentlichen Hand im 13-Länder-Vergleich: Erfordernisse für mehr Transparenz über die Governance und Performance öffentlicher Unternehmen

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  • Papenfuß, Ulf
  • Steinhauer, Lars
  • Friedländer, Benjamin

Abstract

[Einführung und Motivation ...] Die Studie bietet eine erste Orientierungshilfe für Praxis und Wissenschaft. Sie leistet damit auch eine notwendige Basis für weiterführende vergleichende Analysen des Beteiligungsberichtswesens im internationalen Kontext. In Kapitel 2 werden Relevanz von und Anforderungen an Beteiligungsberichten theorie- und praxisbasiert abgeleitet. Kapitel 3 stellt das für die Analyse von Beteiligungsberichten zugrunde gelegte Kriterienraster und die Methodik der empirischen Untersuchung vor. Kapitel 4 liefert eine empirische Analyse des Beteiligungsberichtswesens in den o.g. Ländern. Hierzu werden die Relevanz der öffentlichen Wirtschaft, Organisations- und Rechtsformen öffentlicher Unternehmen und Beteiligungen sowie die gegenwärtige Veröffentlichungspraxis und Qualität von Beteiligungsberichten in den einzelnen Ländern untersucht. In Kapitel 5 und 6 werden die aus der Untersuchung abgeleiteten übergreifenden Handlungsempfehlungen zur Weiterentwicklung der Beteiligungsberichterstattung für die nationale und internationale Agenda aufgezeigt und die wesentlichen Untersuchungsergebnisse in einer Synopse zusammengefasst. Die Studie schließt mit einem Fazit und weiteren Forschungsnotwendigkeiten.

Suggested Citation

  • Papenfuß, Ulf & Steinhauer, Lars & Friedländer, Benjamin, 2015. "Beteiligungsberichterstattung der öffentlichen Hand im 13-Länder-Vergleich: Erfordernisse für mehr Transparenz über die Governance und Performance öffentlicher Unternehmen," Working Papers 135, University of Leipzig, Faculty of Economics and Management Science.
    • Handle: RePEc:zbw:leiwps:135
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    References listed on IDEAS

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    1. Grossmann, Volker & Steger, Thomas M. & Trimborn, Timo, 2013. "The macroeconomics of TANSTAAFL," Journal of Macroeconomics, Elsevier, vol. 38(PA), pages 76-85.
    2. Schäfer, Andreas & Schneider, Maik T., 2015. "Endogenous Enforcement Of Intellectual Property, North–South Trade, And Growth," Macroeconomic Dynamics, Cambridge University Press, vol. 19(5), pages 1074-1115, July.
    3. McKinnon, Ronald & Schnabl, Gunther, 2008. "China's exchange rate impasse and the weak U.S. dollar," Working Papers 73, University of Leipzig, Faculty of Economics and Management Science.
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