Boards of directors at work: an integral analysis of nontransferable duties under Swiss company law from an economic perspective
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| Format: | Thesis Book |
| Language: | English |
| Published: |
2009
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 199 S. graph. Darst. |
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| 245 | 1 | 0 | |a Boards of directors at work |b an integral analysis of nontransferable duties under Swiss company law from an economic perspective |c by Michèle F. Rüdisser |
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| 502 | |a St. Gallen, Univ., Diss, 2009 | ||
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Record in the Search Index
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| adam_text | TABLE OF CONTENTS II TABLE OF CONTENTS OVERVIEW OF CONTENTS I TABLE OF
CONTENTS II LIST OF FIGURES VI LIST OF ABBREVIATIONS X ABSTRACT XII 1
INTRODUCTION 1 1.1 MOTIVATION 1 1.2 BACKGROUND AND PURPOSE OF THE STUDY
2 1.3 RESEARCH OBJECTIVE 4 1.4 TERMINOLOGY AND DEFINITION OF KEY
CONCEPTS 4 1.4.1 SWISS COMPANY LAW 5 1.4.2 BOARD OF DIRECTORS 5 1.4.3
NONTRANSFERABLE DUTIES 7 1.4.4 INTEGRAL ANALYSIS 9 1.5 STRUCTURE OF THE
STUDY 10 2 REGULATORY FRAMEWORK 11 2.1 OVERVIEW OF THE SWISS COMPANY LAW
AND RELEVANT ACTORS 11 2.1.1 CHARACTERISTICS OF THE SWISS COMPANY LAW
REGARDING ITS BOARD SYSTEM 13 2.1.2 STATUTORY ORGANS AND OTHER IMPORTANT
ACTORS 15 2.1.2.1 GENERAL MEETING OF SHAREHOLDERS , 15 2.1.2.2 BOARD OF
DIRECTORS 16 2.1.2.3 EXTERNAL AUDIT 17 2.1.2.4 GENERAL MANAGEMENT.. 18
2.1.2.5 INTERNAL AUDIT , 18 2.1.2.6 SUMMARY 19 2.1.3 OUTLINING PRACTICAL
CONSEQUENCES: RESPONSIBILITY AND LIABILITY ISSUES 20 2.1.4 OVERVIEW OF
THE LATEST REVISIONS OF THE SWISS COMPANY LAW 22 2.1.4.1 COMPLETED MINOR
REVISION AT A GLANCE 22 2.1.4.2 CURRENT MAJOR REVISION AT A GLANCE 24
2.2 NONTRANSFERABLE DUTIES ACCORDING TO THE SWISS COMPANY LAW 25 2.2.1
ULTIMATE MANAGEMENT OF THE COMPANY 26 2.2.2 ESTABLISHMENT OF THE
ORGANIZATION 27 2.2.3 STRUCTURING OF THE ACCOUNTING SYSTEM, FINANCIAL
CONTROLS, AND FINANCIAL PLANNING 28 TABLE OF CONTENTS III 2.2.4
APPOINTMENT AND REMOVAL OF THE PERSONS ENTRUSTED WITH MANAGEMENT 30
2.2.5 ULTIMATE SUPERVISION OF THE PERSONS ENTRUSTED WITH MANAGEMENT 31
2.2.6 PREPARATION OF THE BUSINESS REPORT AND THE GENERAL MEETING OF
SHAREHOLDERS 32 2.2.7 NOTIFICATION OF THE JUDGE IN THE CASE OF
OVERINDEBTEDNESS 33 2.2.8 SUMMARY 33 2.3 FIDUCIARY DUTIES: AN ESSENTIAL
OBLIGATION OF BOARD MEMBERS 34 2.3.1 DUTY OF CARE 35 2.3.2 DUTY OF
LOYALTY 35 2.3.3 EXCURSUS: BUSINESS JUDGMENT RULE 36 2.4 FURTHER BOARD
DUTIES IN LINE WITH SELECTED GOVERNANCE CODES 36 2.4.1 OECD PRINCIPLES
OF CORPORATE GOVERNANCE...... 37 2.4.2 SWISS CODE OF BEST PRACTICE FOR
CORPORATE GOVERNANCE 38 2.4.3 SIX DIRECTIVE ON INFORMATION RELATING TO
CORPORATE GOVERNANCE 40 2.5 SUMMARY 42 3 THEORETICAL BACKGROUND 43 3.1
INTRODUCING THEORETICAL RELATIONSHIPS 43 3.1.1 BOARD ATTRIBUTES 45
3.1.1.1 BOARD COMPOSITION 45 3.1.1.2 BOARD STRUCTURE 46 3.1.1.3 BOARD
CHARACTERISTICS ...,.*.......*.., 46 3.1.1.4 BOARD PROCESSES 47 3.1.2
INTERNAL AND EXTERNAL CONTINGENCIES 47 3.1.3 BOARD PERFORMANCE 48 3.1.4
SUMMARY 48 3.2 LITERATURE REVIEW ON SELECTED THEORIES OF BOARDS OF
DIRECTORS 49 3.2.1 OVERVIEW OF DIVERSE THEORETICAL PERSPECTIVES ON
BOARDS OF DIRECTORS 49 3.2.2 INTRODUCING SELECTED THEORIES RELATING TO
BOARDS OF DIRECTORS 50 3.2.2.1 AGENCY THEORY 50 3.2.2.2 STEWARDSHIP
THEORY 51 3.2.2.3 STAKEHOLDER THEORY 51 3.2.2.4 RESOURCE DEPENDENCE
THEORY .,...*..,.,.. , 52 3.2.2.5 CLASS HEGEMONY THEORY 53 3.2.2.6
MANAGERIAL HEGEMONY THEORY 53 3.2.2.7 INSTITUTIONAL THEORY 54 3.2.3
LIMITATIONS OF EXISTING THEORIES 54 3.2.4 SUMMARY 56 3.3 RESULTING
INTERDEPENDENT KEY ROLES OF BOARDS OF DIRECTORS 56 3.3.1 OVERVIEW OF
INTERDEPENDENT KEY ROLES OF BOARDS OF DIRECTORS 56 3.3.2 STRATEGIC ROLE
OF BOARDS OF DIRECTORS 58 TABLE OF CONTENTS IV 3.3.3 CONTROL ROLE OF
BOARDS OF DIRECTORS 59 3.3.4 INSTITUTIONAL ROLE OF BOARDS OF DIRECTORS
60 3.3.5 SUMMARY 61 3.4 CONTRIBUTION AND IMPLICATIONS 62 4 METHODOLOGY
AND EMPIRICAL PROCEDURE 64 4.1 RESEARCH GAP 64 4.2 RESEARCH QUESTIONS 67
4.3 RESEARCH STRATEGY AND METHOD 70 4.3.1 STRATEGIC OPTIONS FOR RESEARCH
70 4.3.1.1 INDUCTIVE VERSUS DEDUCTIVE APPROACHES 71 4.3.1.2 QUANTITATIVE
VERSUS QUALITATIVE APPROACHES 72 4.3.1.3 SINGLE METHOD VERSUS MULTI
METHOD RESEARCH 73 4.3.2 IMPLICATIONS FOR THE PRESENT STUDY 74 4.4
RESEARCH DESIGN: CHOICE OF RESEARCH SCOPE AND DATA COLLECTION 75 4.4.1
SCOPE, POPULATION, AND SAMPLING FRAME 75 4.4.2 DATA COLLECTION METHODS
79 4.4.2.1 SEMISTRUCTURED EXPERT INTERVIEWS 79 4.4.2.2 MAILED
QUESTIONNAIRE SURVEY 80 4.4.2.3 QUESTIONNAIRE DESIGN , 80 4.4.3
PROCEDURE OF DATA COLLECTION 82 4.4.4 PROCEDURE OF DATA ANALYSIS .83 4.5
LIMITATIONS OF THE METHODOLOGICAL APPROACH 84 5 EMPIRICAL EVIDENCE AND
INTEGRAL ANALYSIS 86 5.1 GENERAL OBJECTIVES OF THE EMPIRICAL
INVESTIGATION 86 5.2 SAMPLE DESCRIPTION , 87 5.2.1 DETAILS ON THE
RESPONSE RATE 88 5.2.2 INFORMATION ABOUT THE SURVEY PARTICIPANTS 89
5.2.2.1 GENDER 89 5.2.2.2 AGE GROUP 90 5.2.2.3 INDIVIDUAL BOARD ROLE 91
5.2.3 INFORMATION ABOUT THE RELATED FULL BOARDS 93 5.2.3.1 NUMBER OF
PEOPLE ON BOARDS 93 5.2.3.2 NUMBER OF COMMITTEES ON BOARDS.. 95 5.2.4
SUMMARY 97 TABLE OF CONTENTS 5.3 INTEGRAL ANALYSIS OF THE EMPIRICAL
RESULTS 98 5.3.1 ANALYSIS OF RESULTS OF THE FIRST RESEARCH QUESTION 98
5.3.1.1 PERCEPTION OF ROLES AND RESPONSIBILITIES 98 5.3.1.2 PERCEPTION
OF COMPLEXITY OF DUTIES 100 5.3.2 ANALYSIS OF RESULTS OF THE SECOND
RESEARCH QUESTION 102 5.3.2.1 ENABLING FORCES IN TERMS OF SUPPORT FOR
BOARD WORK 102 5.3.2.2 CONSTRAINING FORCES IN TERMS OF DIFFICULTIES IN
BOARD WORK 107 5.3.3 ANALYSIS OF RESULTS OF THE THIRD RESEARCH QUESTION
110 5.3.3.1 BOARD MEMBERS PERCEPTION OF THE IMPORTANCE OF
NONTRANSFERABLE DUTIES 111 5.3.3.2 PERCEIVED IMPORTANCE OF CATEGORIES OF
DUTIES WITHIN THE FULL BOARD 120 5.3.3.3 GENERAL INFORMATION ON THE TIME
TAKEN FOR BOARD WORK 122 5.3.3.4 SPECIFIC INFORMATION ON THE TIME TAKEN
FOR NONTRANSFERABLE DUTIES 135 5.3.4 ANALYSIS OF RESULTS OF THE FOURTH
RESEARCH QUESTION 139 5.3.4.1 VARIETY AND UNDERLYING COMPLEXITY OF BOARD
DUTIES 139 5.3.4.2 DEGREE OF HUMAN CAPACITY TO FULFILL THE VARIETY OF
BOARD DUTIES 141 5.3.4.3 OPINIONS ON THE IMPORTANCE AND FEASIBILITY OF
ARTICLE 716A CO................................. 143 5.3.4.4 IMPORTANT
CRITERIA FOR MASTERING BOARD WORK IN THE FUTURE..... 144 5.4 SUMMARY 148
6 FINDINGS, DISCUSSION AND IMPLICATIONS 149 6.1 KEY FINDINGS 149 6.2
DISCUSSION AND RECOMMENDATIONS 155 6.2.1 DISCUSSION AND INTERPRETATION
OF RESULTS.... 155 6.2.2 RECOMMENDED ANNUAL DUTIES AGENDA FOR BOARD WORK
.158 6.3 CONTRIBUTIONS AND IMPLICATIONS 163 6.3.1 THEORETICAL
CONTRIBUTIONS 163 6.3.2 PRACTICAL IMPLICATIONS 165 6.4 SUMMARY 169 7
LIMITATIONS, CRITICAL REFLECTION AND CONCLUSION 170 7.1 LIMITATIONS OF
THE STUDY 170 7.2 PROPOSAL FOR FUTURE RESEARCH AND CRITICAL REFLECTION
173 7.3 CONCLUDING REMARKS 176 REFERENCES 180 APPENDICES 196
|
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| spelling | Rüdisser, Michèle F. Verfasser aut Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective by Michèle F. Rüdisser 2009 XII, 199 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier St. Gallen, Univ., Diss, 2009 Anforderungsprofil stw Empirische Methode stw Gesellschaftsrecht stw Schweiz stw Theorie stw Vorstand stw Board of directors (DE-588)4303006-3 gnd rswk-swf Schweiz (DE-588)4053881-3 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Schweiz (DE-588)4053881-3 g Board of directors (DE-588)4303006-3 s DE-188 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018680407&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rüdisser, Michèle F. Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective Anforderungsprofil stw Empirische Methode stw Gesellschaftsrecht stw Schweiz stw Theorie stw Vorstand stw Board of directors (DE-588)4303006-3 gnd |
| subject_GND | (DE-588)4303006-3 (DE-588)4053881-3 (DE-588)4113937-9 |
| title | Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective |
| title_auth | Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective |
| title_exact_search | Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective |
| title_full | Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective by Michèle F. Rüdisser |
| title_fullStr | Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective by Michèle F. Rüdisser |
| title_full_unstemmed | Boards of directors at work an integral analysis of nontransferable duties under Swiss company law from an economic perspective by Michèle F. Rüdisser |
| title_short | Boards of directors at work |
| title_sort | boards of directors at work an integral analysis of nontransferable duties under swiss company law from an economic perspective |
| title_sub | an integral analysis of nontransferable duties under Swiss company law from an economic perspective |
| topic | Anforderungsprofil stw Empirische Methode stw Gesellschaftsrecht stw Schweiz stw Theorie stw Vorstand stw Board of directors (DE-588)4303006-3 gnd |
| topic_facet | Anforderungsprofil Empirische Methode Gesellschaftsrecht Schweiz Theorie Vorstand Board of directors Hochschulschrift |
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