German corporate governance in international and European context:
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Berlin [u.a.]
Springer
2012
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XLI, 502 S. |
| ISBN: | 9783642230042 9783642230059 |
Staff View
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| 245 | 1 | 0 | |a German corporate governance in international and European context |c Jean J. du Plessis ... |
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Record in the Search Index
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| adam_text |
IMAGE 1
CONTENTS
1 AN OVERVIEW OF GERMAN BUSINESS OR ENTERPRISE LAW AND THE ONE-TIER AND
TWO-TIER BOARD SYSTEMS CONTRASTED 1 1.1 INTRODUCTION 1
1.2 GENERAL CHARACTERISTICS 2
1.3 VARIOUS TYPES OF BUSINESS ORGANISATIONS 4
1.4 CONTRASTING THE ONE-TIER AND TWO-TIER BOARD SYSTEMS 8 1.5
DELINEATION 14
2 AN OVERVIEW OF THE CORPORATE GOVERNANCE DEBATE IN GERMANY 15 2.1
INTRODUCTION 15
2.2 HISTORY AND SIGNIFICANCE OF THE GERMAN 'CORPORATE GOVERNANCE' DEBATE
16
2.3 FOCUS ON THE SUPERVISORY BOARD 20
2.4 IMPORTANT ROLE OF SUPERVISORY BOARDS AND RECOMMENDATIONS FOR
IMPROVEMENT 22
2.5 INITIAL REACTION 24
2.6 THE GERMAN CORPORATE GOVERNANCE CODE 30
2.6.1 OVERVIEW 30
2.6.2 SECTION 161 OF THE AITG 33
2.6.3 BASIC CHANGES TO THE CODE SINCE 2002 36
2.6.4 PARTS AND LAYOUT 40
2.6.5 SOME NOTEWORTHY PROVISIONS OF THE CODE 41
2.6.6 THE LEGAL NATURE OF THE CODE 45
2.7 NEED FOR A EUROPEAN CORPORATE GOVERNANCE CODE 49
2.8 THE GLOBAL FINANCIAL CRISIS AND CORPORATE GOVERNANCE IN GERMANY 51
2.9 CONCLUDING REMARKS 53
IMAGE 2
CONTENTS
THE GENERAL MEETING AND THE MANAGEMENT BOARD AS COMPANY ORGANS 55
3.1 INTRODUCTION 55
3.2 THE GENERAL MEETING 56
3.2.1 FUNCTION AS A CORPORATE ORGAN 56
3.2.2 SOME SPECIFIC FUNCTIONS 57
3.2.3 EMERGENCE OF SHAREHOLDER ACTIVISM IN GERMANY 59 3.3 THE MANAGEMENT
BOARD 60
3.3.1 FUNCTION AS A CORPORATE ORGAN 60
3.3.2 QUALIFICATIONS, APPOINTMENT, REMOVAL AND COMPENSATION OF MEMBERS
61
3.3.3 RIGHTS, POWERS AND RESPONSIBILITIES 71
3.3.4 DUTIES AND FORMS OF LIABILITY 80
3.4 CONCLUDING REMARKS 88
THE SUPERVISORY BOARD AS COMPANY ORGAN 91
4.1 INTRODUCTION 91
4.2 APPOINTMENT PREREQUISITES 93
4.3 CONDITIONS OF APPOINTMENT AND QUALIFICATIONS TO SERVE AS SUPERVISORY
BOARD MEMBERS 96
4.3.1 GENERAL 96
4.3.2 SOME EU RECOMMENDATIONS 98
4.3.3 BASIC KNOWLEDGE OF ECONOMICS, LAW AND ACCOUNTING 99 4.3.4
ADDITIONAL REQUIREMENT PERTAINING TO KNOWLEDGE AND QUALIFICATION 100
4.3.5 WOMEN 101
4.3.6 CONFLICTS OF INTEREST 102
4.3.7 INDEPENDENCE 103
4.3.8 FORMER MEMBERS OF MANAGEMENT BOARD SERVING AS MEMBERS OF THE
SUPERVISORY BOARD 105
4.3.9 NUMBER OF SUPERVISORY BOARDS AN INDIVIDUAL CAN SERVE ON . 109 4.4
REMOVAL OF SUPERVISORY BOARD MEMBERS I LL
4.5 COMPENSATION OF SUPERVISORY BOARD MEMBERS 113
4.6 RIGHTS AND RESPONSIBILITIES OF SUPERVISORY BOARD MEMBERS 117 4.6.1
APPOINTMENT AND REMOVAL OF MANAGEMENT BOARD MEMBERS . 117 4.6.2
DETERMINATION OF THE COMPENSATION OF MANAGEMENT BOARD MEMBERS 119
4.6.3 SUPERVISION 123
4.6.4 REPORTING TO THE GENERAL MEETING 138
4.6.5 INSTITUTING ACTION AGAINST MEMBERS OF THE MANAGEMENT BOARD FOR A
BREACH OF THEIR DUTIES 139
4.7 GENERAL DUTIES AND FORMS OF LIABILITY 140
4.8 THE SUPERVISORY BOARD AS INTEGRAL PART OF THE GERMAN TWO-TIER BOARD
SYSTEM 145
4.9 CONCLUDING REMARKS 147
IMAGE 3
CONTENTS XV
5 THE GERMAN SYSTEM OF SUPERVISORY CODETERMINATION BY EMPLOYEES 149
5.1 INTRODUCTION 149
5.2 HISTORICAL DEVELOPMENT OF CODETERMINATION (MITBESTIMMUNG) 151 5.2.1
OVERVIEW 151
5.2.2 SOCIAL CODETERMINATION 151
5.2.3 SUPERVISORY CODETERMINATION 154
5.2.4 THE TWO-TIER BOARD SYSTEM AND SUPERVISORY CODETERMINATION
CONTRASTED 161
5.2.5 PERCEPTIONS REGARDING CODETERMINATION IN GERMANY FROM A HISTORIC
PERSPECTIVE 164
5.3 CURRENT PRACTICAL PERSPECTIVES ON CODETERMINATION 167 5.3.1 GENERAL
CONCERNS 167
5.3.2 THE DEPENDENCY OF THE MANAGEMENT BOARD ON THE EMPLOYEE DELEGATES
ON THE SUPERVISORY BOARD 173 5.3.3 SOME RECENT SCANDALS ASSOCIATED WITH
EMPLOYEE REPRESENTATIVES SERVING ON SUPERVISORY BOARDS 175
5.3.4 THE MUTUAL TAKE-OVER BATTLE BETWEEN THE VW SE AND THE PORSCHE SE:
THE VW SE WINS 179
5.3.5 COMPENSATION OF THE EMPLOYEE REPRESENTATIVES SERVING ON
SUPERVISORY BOARDS 186
5.3.6 RECENT PROPOSALS TO MODIFY THE SYSTEM OF CODETERMINATION 187 5.4
ISSUES RELATED TO SUPERVISORY CODETERMINATION 191
5.4.1 CODETERMINATION IN THE MANAGEMENT BOARD: THE PERSONNEL DIRECTOR
191
5.4.2 CLASSIFICATION OF EMPLOYEES 193
5.4.3 THE ROLE OF TRADE UNIONS 193
5.5 CONCLUDING REMARKS 195
6 THE IMPACT OF EUROPEAN DEVELOPMENTS ON GERMAN CODETERMINATION AND
GERMAN CORPORATE LAW 197
6.1 INTRODUCTION 198
6.2 DECISIONS BY THE EUROPEAN COURT OF JUSTICE AND THEIR IMPACT ON
GERMAN CODETERMINATION 199
6.2.1 THE SEAT THEORY AS A SHIELD FOR THE MAINTENANCE OF THE GERMAN
SYSTEM OF CODETERMINATION 199
6.2.2 DECISIONS OF THE ECJ ENABLING EU COMPANIES TO MOVE THEIR SEATS
INTO ANOTHER EU COUNTRY 204
6.2.3 DECISIONS OF THE ECJ RECOGNISING NATIONAL BARRIERS AGAINST THE
TRANSFER OF COMPANIES' SEATS ABROAD 210 6.2.4 RECONCILING THE TWO LINES
OF ECJ DECISIONS 214
6.2.5 SUMMARY AND CONCLUSIONS 217
6.3 THE IMPACT OF THE ECJ RULINGS ON GERMAN COURTS, GERMAN LEGISLATION
AND GERMAN LAW PRACTICE 219
IMAGE 4
CONTENTS
6 3 1 THE PARTIAL CONVERSION OF GERMAN COURTS TO THE DOCTRINE 910
OF INCORPORATION
6.3.2 THE AMENDMENTS OF THE GERMAN STATUTES ON PUBLIC AND PRIVATE
LIMITED COMPANIES 2 24 6 3.3 GERMAN COMPANIES TRANSFORM THEMSELVES INTO
ENGLISH
LIMITED COMPANIES *"-'
6.3.4 THE PROPOSAL BY A GERMAN GOVERNMENT COMMISSION FOR NEW STATUTORY
REGULATIONS ON INTERNATIONAL COMPANY LAW . 228 6.4 THE CREATION OF THE
EUROPEAN COMPANY (SE) AND THE SYSTEM OF EU CODETERMINATION 2 29
6.4.1 STORMY HISTORY 229
6.4.2 THE REGULATION OF THE SE: TWO-TIER VERSUS ONE-TIER BOARD SYSTEM
230
6.4.3 THE TRANSFER OF THE REGISTERED SEAT OF AN SE 231
6.4.4 THE SE EMPLOYEES'DIRECTIVE 233
6.4.5 THE SE: A SUCCESS STORY 235
6.4.6 ADVANTAGES AND DISADVANTAGES OF INCORPORATION AS AN SE . 236
6.4.7 THE RELATIVE ATTRACTIVENESS OF THE EMPLOYEES' CODETERMINATION
UNDER THE SE REGULATION AND DIRECTIVE . 239 6.4.8 A RE-ASSESSMENT OF
THE SE REGULATION 241
6.4.9 A RE-ASSESSMENT OF THE SE EMPLOYEES' DIRECTIVE 243 6.5 THE
CREATION OF A SOCIETAS EUROPAEA PRIVATA (SPE) 245
6.5.1 SOME FUNDAMENTAL FEATURES OF THE LEGAL FRAMEWORK OF THE SPE 246
6.5.2 EMPLOYEES' CODETERMINATION UNDER THE SPE PROPOSAL 247 6.5.3 THE
TRANSFER OF THE REGISTERED SEAT OF THE SPE 247 6.5.4 AN ASSESSMENT OF
THE PROPOSAL FOR AN SPE INCLUDING ITS RULES ON EMPLOYEE PARTICIPATION
248
6.6 CROSS-BORDER MERGERS OF LIMITED COMPANIES 249
6.6.1 THE SEVIC DECISION BY THE EUROPEAN COURT OF JUSTICE (2005) 249
6.6.2 THE DIRECTIVE ON CROSS-BORDER MERGERS OF LIMITED COMPANIES AND
GERMANY'S IMPLEMENTATION OF THAT DIRECTIVE 251
6.7 RECENT DEVELOPMENTS IN A NUTSHELL 253
6.7.1 SOME FUNDAMENTAL CHANGES 253
6.7.2 SOME UNWAVERING INSTITUTIONS 267
6.8 CONCLUDING REMARKS 269
6.8.1 CODETERMINATION WINS IN ACCEPTANCE 269
6.8.2 DRIVING FACTORS 270
F ACCOUNTING AS THE DOCUMENTARY PROOF OF GOOD CORPORATE GOVERNANCE 275
7.1 BACK TO THE FUTURE 276
7.2 HANDLING THE'INVISIBLE' 277
IMAGE 5
CONTENTS
7.3 ACCOUNTING LAW 278
7.3.1 ACCOUNTABILITY 278
7.3.2 A COMPLETE SET OF FINANCIAL STATEMENTS 280
7.3.3 EUROPEAN LAW AND IFRS 280
7.3.4 GENERAL RULE (BILANZWAHRHEIT) AND CONFLICT OF LAWS 282 7.3.5
IASB/IFRS: LACK OF LEGITIMACY 283
7.3.6 GERMAN AND EUROPEAN LAW (IFRS) 284
7.3.7 REGULATORY INTERACTIONS 285
7.3.8 CORPORATE GOVERNANCE STATEMENT (DIRECTIVE 2006/46/EC) . 286 7.4
FINANCIAL STATEMENTS: 'A TRUE AND FAIR VIEW' 287
7.4.1 INTERNATIONAL FOCUS AND COMPARATIVE LAW 287
7.4.2 EUROPEAN COURT OF JUSTICE (ECJ) 289
7.4.3 GUIDANCE 290
7.4.4 IFRS, COMPANY LAW AND TAX LAW 291
7.4.5 RULES OF ACCOUNTING 292
7.4.6 EXPECTATION GAPS AND PROCEDURAL LAW 293
7.4.7 COMPLETENESS: NO 'OFF-BALANCE SHEET' 295
7.5 VALUATION 296
7.5.1 FINANCING AND THE 'NUMBERS GAME' 296
7.5.2 THE FALL OF LEHMAN BROTHERS INC 297
7.5.3 THE LEGAL FOCUS OF ACCOUNTING PRACTICE 298
7.5.4 THE PROCEDURAL LAW OF FAITHFUL ACCOUNTING 300
7.5.5 CONCLUSION FOR CORPORATE DIRECTORS AND AUDITORS 301 7.6 ACCOUNTING
AND COMPANY GROUPS 301
7.6.1 CONSOLIDATED FINANCIAL STATEMENTS 301
7.6.2 LIABILITY: SEPARATE LEGAL ENTITY AND INTERNATIONAL TAXATION 303
7.6.3 CASH POOLING AND LIABILITY 304
7.7 ACCOUNTING, INTERNATIONAL ALLOCATION OF ASSETS AND REFORM 305 7.7.1
LEGAL ORDER AND COMPETITION 305
7.7.2 REFORM IN GERMANY ('BILMOG') 306
7.7.3 'BILMOG': SOME OF THE RULE CHANGES 307
7.7.4 GERMAN AND EUROPEAN RULE OF LAW 308
7.7.5 FAIR COMPETITION? 309
7.7.6 COMPARATIVE LAW: REGIONAL'IFRS' 311
7.7.7 LINGUISTIC DIVERSITY AND EUROPEAN 'IFRS' 312
7.7.8 EUROPEAN ACCOUNTING LAW AND MULTIJURISDICTIONAL APPROACH 313
7.8 AUDITING, CONTROL AND SANCTIONS 315
7.8.1 ABOUT WATCHDOGS AND MATERIALITY 315
7.8.2 REFORM AND LESSONS FROM THE CRISIS 316
7.8.3 DISCLOSURE AND ENFORCEMENT 317
7.8.4 LIABILITY IN THE EUROPEAN CONTEXT 318
7.8.5 SANCTIONS: SOME RULES 320
IMAGE 6
CONTENTS
LVIII
7.9 JUDICIAL RELIEF (RECHTSSCHUTZ) 3 21
7.9.1 EUROPEAN SYSTEM ^21
7.9.2 INTERNATIONAL COURT OF ACCOUNTING 322
7.10 PERSPECTIVES OF A WORLD MONOPOLY: IFRS AND XBRL 322 7.10.1 THE
CLAIM TO MONOPOLY BY THE IASB 322
7.10.2 'XBRL': THE FINANCIAL REPORTING REVOLUTION 323 7.10.3 'IFRS FOR
SMES'AS A TROJAN HORSE 324
7.11 STRATEGIC GOVERNANCE AND AUDIT COMMITTEE 325
7.12 CONCLUDING REMARKS 3 26
8 BANKING ON TRUST: THE GERMAN FINANCIAL SECTOR, GLOBAL
CAPITAL MARKETS AND CORPORATE FINANCE AND GOVERNANCE 329 8.1
INTRODUCTION: CASINO WALL STREET 330
8.2 REFLECTIONS ON CORPORATIONS, CAPITAL AND BANKING 331 8.2.1
CORPORATION FINANCE 331
8.2.2 COMMON LAW CONCEPT OF'OWNERSHIP' 332
8.2.3 THE BANKS' DOMINANT ROLE IN GERMANY 332
8.3 GERMANY: THE TRADITIONAL POSITION 334
8.3.1 CONTROL THROUGH THE GENERAL MEETING 334
8.3.2 CONTROL THROUGH THE SUPERVISORY BOARD 335
8.3.3 CONTROL OVER THE MANAGEMENT BOARD 336
8.4 INTERNATIONAL INFLUENCES 338
8.4.1 THE WIND OF CHANGE 338
8.4.2 CONTROLLING GERMAN BANKS 339
8.5 GLOBAL CORPORATE FINANCE AND HYPERSPECULATION 340
8.5.1 GOVERNANCE: FINANCING OF INFINITE BRASSINESS 340 8.5.2 EXORBITANCE
(HYPERSPECULATION) 341
8.5.3 THE GOLDMAN SACHS CASE 343
8.5.4 FINANCIAL ENGINEERING: COLLATERALIZED DEBT OBLIGATIONS AND CREDIT
DEFAULT SWAPS 344
8.5.5 DEUTSCHE BANK AG (INTERNATIONAL) 346
8.6 MACROECONOMICS OF CORPORATE GOVERNANCE 347
8.6.1 REAL ECONOMY AND SYSTEMIC RISK: 'TOO-BIG-TO-FAIL'? 347 8.6.2 THE
PRACTICE OF A PARADIGM SHIFT 349
8.6.3 LEGAL ANALYSIS OF THE ECONOMY INSTEAD OF EXORBITANCE 349 8.7
EUROPEAN, GERMAN AND GLOBAL PERSPECTIVES 351
8.7.1 FINANCIAL INSTITUTIONS 351
8.7.2 BOARDS OF DIRECTORS 352
8.7.3 RESTRICTION OF MANDATES OF THE SUPERVISORY BOARD 354 8.8
CONCLUDING REMARKS 356
9 CORPORATE GOVERNANCE AND CORPORATE COMPLIANCE 359 9.1 CORPORATE
COMPLIANCE: TEMPORARY FASHION AND THE CONCEPT IN LAW 359
IMAGE 7
CONTENTS XIX
9.2 INTERRELATION BETWEEN CORPORATE GOVERNANCE AND CORPORATE COMPLIANCE:
THE PROGRAMME 361
9.3 CORPORATE COMPLIANCE AS A MANAGEMENT TASK 363
9.3.1 THE DUTY OF LEGALITY AS A STARTING POINT 363
9.3.2 ORGANISATIONAL DUTY AS A CHARACTERISTIC OF THE DUTY OF LEGALITY
FOR ALL AGS 366
9.3.3 POSSIBLE CONTENT OF THE DUTY TO ESTABLISH A COMPLIANCE DEPARTMENT
370
9.3.4 LEGAL CONSEQUENCES OF A VIOLATION OF THE DUTY TO ESTABLISH A
COMPLIANCE DEPARTMENT: APPLICABILITY OF THE BUSINESS JUDGMENT RULE 373
9.4 THE ROLE OF THE SUPERVISORY BOARD 376
9.4.1 THE UNDERLYING PRINCIPLE 376
9.4.2 SCOPE OF THE MONITORING FUNCTION 377
9.4.3 DELEGATION TO THE AUDIT COMMITTEE 379
9.4.4 TRANSMISSION DUTIES OF THE COMPLIANCE DEPARTMENT TO THE
SUPERVISORY BOARD IN THE EVENT OF AN INVOLVEMENT OF THE MANAGEMENT BOARD
380
9.5 SELECTED SPECIFIC ISSUES 381
9.5.1 INDEPENDENCE OF THE COMPLIANCE DEPARTMENT 381 9.5.2
WHISTLE-BLOWING AS A NECESSARY PART OF A COMPLIANCE DEPARTMENT 383
9.5.3 PARTICULARS OF COMPLIANCE SYSTEMS WITHIN COMPANY GROUPS 385
9.5.4 PARTICULARITIES FOR INVESTMENT SERVICES COMPANIES 390 9.6 SUMMARY:
CORPORATE GOVERNANCE AND CORPORATE COMPLIANCE - A CONFLICTING
RELATIONSHIP? 395
10 CORPORATE GOVERNANCE IN THE EU, THE OECD PRINCIPLES OF CORPORATE
GOVERNANCE AND CORPORATE GOVERNANCE IN SELECTED OTHER JURISDICTIONS 399
10.1 INTRODUCTION 400
10.2 EUROPEAN UNION 401
10.2.1 ENHANCING CORPORATE GOVERNANCE 401
10.2.2 REFLECTIONS 402
10.2.3 MODERNISATION OF THE REGULATORY FRAMEWORK 403 10.2.4 THE EUROPEAN
COMMISSION'S PROJECTS 403
10.2.5 INTERNAL MARKET AND CONVERGENCE WITH FOREIGN GAAP 405
10.2.6 EUROPEAN CORPORATE GOVERNANCE FORUM (ECGF) 406 10.2.7 THE WORLD
DEBT CRISIS AND ITS IMPACT ON THE EU 410 10.2.8 FUTURE PRIORITIES 411
10.2.9 REGULATORY BASICS AND OUTLOOK 412
10.3 OECD PRINCIPLES OF CORPORATE GOVERNANCE 413
IMAGE 8
CONTENTS
10.3.1 BACKGROUND TO THE OECD PRINCIPLES OF CORPORATE
GOVERNANCE
10.3.2 BROAD AIMS AND APPLICATION 415
10.3.3 PARTS AND LAYOUT 4 15
10.3.4 ENSURING THE BASIS FOR AN EFFECTIVE CORPORATE
GOVERNANCE FRAMEWORK 416
10.3.5 DISCLOSURE AND TRANSPARENCY 417
10.4 UNITED STATES 4 18
10.4.1 BACKGROUND TO THE CORPORATE GOVERNANCE DEBATE
INTHEUSA 4 18
10.4.2 THE AMERICAN LAW INSTITUTE'S INVOLVEMENT
IN THE CORPORATE GOVERNANCE DEBATE 421
10.4.3 THE SECURITIES EXCHANGE COMMISSION 423
10.4.4 THE SARBANES-OXLEY ACT OF 2002: THE USA RESPONSE TO COLLAPSES
LIKE ENRON AND WORLDCOM 424
10.4.5 SOME PERSPECTIVES ON SOX AND ITS EFFECT 426
10.4.6 NYSE: SECTIONS 303 AND 3O3A - CORPORATE GOVERNANCE RULES 428
10.4.7 SUMMARY OF THE MOST IMPORTANT NYSE CORPORATE GOVERNANCE RULES 429
10.4.8 THE DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT
(THE DODD-FRANK ACT) 431
10.5 UNITED KINGDOM 433
10.5.1 BACKGROUND TO THE CORPORATE GOVERNANCE DEBATE IN THE UNITED
KINGDOM 433
10.5.2 THE CADBURY REPORT AND THE UNFOLDING OF THE CONCEPT OF 'CORPORATE
GOVERNANCE' IN THE UNITED KINGDOM 433 10.5.3 THE GREENBURY REPORT
(1995), THE HAMPEL REPORT (1998), THE SMITH REPORT (2003) THE FFIGGS
REPORT
(2003) AND THE WALKER REVIEW (2010) 437
10.5.4 THE 2008 UK COMBINED CODE AND THE 2010 UK CORPORATE GOVERNANCE
CODE 449
10.6 AUSTRALIA 452
10.6.1 BACKGROUND TO THE CORPORATE GOVERNANCE DEBATE IN AUSTRALIA 452
10.6.2 THE BOSCH REPORTS 455
10.6.3 THE HILMER REPORT 460
10.6.4 THE VIRTUES OF GOOD CORPORATE GOVERNANCE IN AUSTRALIA BETWEEN
1991 AND 1998 462
10.6.5 THE 1FSA BLUE BOOK 463
10.6.6 THE AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION . 465
10.6.7 THE ASX GROUP 469
10.7 CONCLUDING REMARKS 473
IMAGE 9
CONTENTS
EUROPEAN AND GERMAN PROVISIONS IN ENGLISH FOR PURPOSES
OF CHAPTER 7 475
INDEX 493 |
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| geographic | Deutschland Europa Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland Europa |
| id | DE-604.BV039853039 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T11:38:12Z |
| institution | BVB |
| isbn | 9783642230042 9783642230059 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024712737 |
| oclc_num | 778452480 |
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| owner_facet | DE-384 DE-739 DE-29 DE-473 DE-BY-UBG DE-945 DE-M382 DE-523 DE-521 |
| physical | XLI, 502 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Springer |
| record_format | marc |
| spelling | German corporate governance in international and European context Jean J. du Plessis ... 2. ed. Berlin [u.a.] Springer 2012 XLI, 502 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Corporate governance Law and legislation Corporate governance Law and legislation Europe Corporate governance Law and legislation Germany Corporate Governance (DE-588)4419850-4 gnd rswk-swf Deutschland Europa Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Corporate Governance (DE-588)4419850-4 s Europäische Union (DE-588)5098525-5 b DE-604 Du Plessis, Jean J. 1959- Sonstige (DE-588)13343334X oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024712737&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | German corporate governance in international and European context Europäische Union (DE-588)5098525-5 gnd Recht Corporate governance Law and legislation Corporate governance Law and legislation Europe Corporate governance Law and legislation Germany Corporate Governance (DE-588)4419850-4 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4419850-4 (DE-588)4011882-4 |
| title | German corporate governance in international and European context |
| title_auth | German corporate governance in international and European context |
| title_exact_search | German corporate governance in international and European context |
| title_full | German corporate governance in international and European context Jean J. du Plessis ... |
| title_fullStr | German corporate governance in international and European context Jean J. du Plessis ... |
| title_full_unstemmed | German corporate governance in international and European context Jean J. du Plessis ... |
| title_short | German corporate governance in international and European context |
| title_sort | german corporate governance in international and european context |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Corporate governance Law and legislation Corporate governance Law and legislation Europe Corporate governance Law and legislation Germany Corporate Governance (DE-588)4419850-4 gnd |
| topic_facet | Europäische Union Recht Corporate governance Law and legislation Corporate governance Law and legislation Europe Corporate governance Law and legislation Germany Corporate Governance Deutschland Europa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024712737&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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