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German Corporate Governance in International and European Context (Paperback, 2nd ed. 2012)
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German Corporate Governance in International and European Context (Paperback, 2nd ed. 2012)
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Corporate governance encompasses the free enterprise system, which
is treated comprehensively in this book from a German perspective.
This distinguishes the book from other books written in English in
this subject area, not only because of the comprehensive way it
covers German corporate law and corporate governance, but also
because of the fact that it provides international and European
perspectives on these important topics. This second edition is an
extensively revised and updated version of the first edition, in
particular with a view to the worldwide debt crisis. The authors
provide readers with an overview of the unique features of German
business and enterprise law and an in-depth analysis of the organs
of governance of German public limited companies (general meeting,
management board, supervisory board). In addition, approaches for
reforms required at the international level are also suggested and
discussed, including, among others, the unique interplay and
dynamics of the German two-tier board model with the system of
codetermination, referring to the arrangement of employees sitting
on the supervisory boards of German public limited companies and
private companies employing more than 500 employees; also covered
are significant recent legal developments in Europe. The book
highlights the core function of valuation and financial reporting
at the international, European and German levels, with accounting
as the documentary proof of good corporate governance. It also
expands the scope of the first edition by a treatment of the German
financial sector, global corporate finance and governance, and by
including a new chapter on compliance of corporate governance laws,
rules and standards in Germany. As far as comparative law is
concerned, new developments in the area of corporate governance in
the EU, the OECD Principles of Corporate Governance and corporate
governance in the US, the UK and Australia are covered. The book is
addressed to researchers, practitioners and basically anyone with
an interest in the complex, but intriguing areas of corporate law
and corporate governance.
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