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Volumn 13, Issue 4, 2008, Pages 377-395

Varieties of change in German capitalism: Transforming the rules of corporate control

Author keywords

[No Author keywords available]

Indexed keywords

CAPITALISM; CORPORATE STRATEGY; POLITICAL ECONOMY;

EID: 56549096418     PISSN: 13563467     EISSN: 14699923     Source Type: Journal    
DOI: 10.1080/13563460802436541     Document Type: Article
Times cited : (14)

References (116)
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    • (2003) Comparative Corporate Governance: The State of the Art and Emerging Research , pp. 722
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    • At the request of our interview partners, the interviews are quoted in the text only in coded form
    • At the request of our interview partners, the interviews are quoted in the text only in coded form.
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    • Cioffi, 'Restructuring "Germany Inc."', pp. 14-8
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    • Interviews D11, D18, D21
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    • Cioffi, 'Restructuring "Germany Inc."', pp. 18-9
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    • Interview D21
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    • Germany Inc, p
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    • Interviews D37, US8, US15
    • Interviews D37, US8, US15.
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    • Interviews D6, D31
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    • Interviews D16, D21, D24, D26, D30. Shortly before, the federal government had undertaken an important step to boost the disentanglement of 'Deutschland AG, In the course of a company tax reform, it abolished the capital gains tax on the sale of share blocks held by corporations. This tax had hampered the sale of larger holdings Beyer & Höpner, The Disintegration of Organised Capitalism, pp. 190-3
    • Interviews D16, D21, D24, D26, D30. Shortly before, the federal government had undertaken an important step to boost the disentanglement of 'Deutschland AG'. In the course of a company tax reform, it abolished the capital gains tax on the sale of share blocks held by corporations. This tax had hampered the sale of larger holdings (Beyer & Höpner, 'The Disintegration of Organised Capitalism', pp. 190-3).
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    • Interviews D2, D6, D21, D33
    • Interviews D2, D6, D21, D33.
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    • Im Blickpunkt: Der Deutsche Corporate Governance Kodex ist da
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    • Seibert, U.1
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    • Interviews D2, D30, D31
    • Interviews D2, D30, D31
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    • Christian Strenger, 'Erfahrungen mit der Umsetzung von Corporate Governance in Deutschland', in Rüdiger von Rosen (ed.), Corporate Governance: Nutzen und Umsetzung (Deutsches Aktieninstitut, 2001), pp. 59-60.
    • Christian Strenger, 'Erfahrungen mit der Umsetzung von Corporate Governance in Deutschland', in Rüdiger von Rosen (ed.), Corporate Governance: Nutzen und Umsetzung (Deutsches Aktieninstitut, 2001), pp. 59-60.
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    • Interviews D21, D24, D29
    • Interviews D21, D24, D29
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    • Der Referentenentwurf eines Gesetzes zur Unternehmensintegrität und Modernisierung des Anfechtungsrechts - UMAG
    • Ulrich Seibert & Carsten Schütz, 'Der Referentenentwurf eines Gesetzes zur Unternehmensintegrität und Modernisierung des Anfechtungsrechts - UMAG', Zeitschrift für Wirtschaftsrecht, Vol. 25, No. 6 (2004), pp. 252-8.
    • (2004) Zeitschrift für Wirtschaftsrecht , vol.25 , Issue.6 , pp. 252-258
    • Seibert, U.1    Schütz, C.2
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    • BMJ Bundesministerium der Justiz, press release, 17 November
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    • (2004) Bundesregierung stärkt Aktionärsrechte
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    • 18 November
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    • (2004) Handelsblatt , pp. 26
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    • European Commission, 'Commission Recommendation of 14 December 2004 Fostering an Appropriate Regime for the Remuneration of Directors of Listed Companies' (2004/913/EC), Official Journal of the European Union, L 385, 29 December 2004, pp. 55-9
    • European Commission, 'Commission Recommendation of 14 December 2004 Fostering an Appropriate Regime for the Remuneration of Directors of Listed Companies' (2004/913/EC), Official Journal of the European Union, L 385, 29 December 2004, pp. 55-9
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    • European Commission, 'Commission Recommendation of 15 February 2005 on the Role of Non-executive or Supervisory Directors of Listed Companies and on the Committees of the (Supervisory) Board' (2005/162/EC), Official Journal of the European Union, L 52, 25 February 2005, pp. 51-63.
    • (2005) Official Journal of the European Union , vol.L 52 , pp. 51-63
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    • Interviews D6, D20, D31, D32
    • Interviews D6, D20, D31, D32
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    • Die Empfehlungen der EU für den Aufsichtsrat und ihre deutsche Umsetzung im Corporate Governance Kodex
    • Gerhard Spindler, 'Die Empfehlungen der EU für den Aufsichtsrat und ihre deutsche Umsetzung im Corporate Governance Kodex', Zeitschrift für Wirtschaftsrecht, Vol. 26, No. 46 (2005), pp. 2033-45.
    • (2005) Zeitschrift für Wirtschaftsrecht , vol.26 , Issue.46 , pp. 2033-2045
    • Spindler, G.1
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    • BDA (Bundesvereinigung der Deutschen Arbeitgeberverbände) & BDI (Bundesverband der Deutschen Industrie), Mitbestimmung Modernisieren: Bericht der Kommission Mitbestimmung, Berlin, 2004.
    • BDA (Bundesvereinigung der Deutschen Arbeitgeberverbände) & BDI (Bundesverband der Deutschen Industrie), Mitbestimmung Modernisieren: Bericht der Kommission Mitbestimmung, Berlin, 2004.
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    • 20 December
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    • (2006) Handelsblatt
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    • Kommission zur Modernisierung der deutschen Unternehmensmitbestimmung, Bericht der wissenschaftlichen Mitglieder der Kommission mit Stellungnahmen der Vertreter der Unternehmen und der Vertreter der Arbeitnehmer, December 2006.
    • Kommission zur Modernisierung der deutschen Unternehmensmitbestimmung, Bericht der wissenschaftlichen Mitglieder der Kommission mit Stellungnahmen der Vertreter der Unternehmen und der Vertreter der Arbeitnehmer, December 2006.
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    • Börsen-Zeitung, 2 June 2007, p. 8.
    • (2007) Börsen-Zeitung , pp. 8
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    • Interview D29
    • Interview D29
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    • 2 May, 20 January
    • Financial Times, 2 May 2006, 20 January 2007
    • (2006) Financial Times
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    • 4 May
    • Handelsblatt, 4 May 2005.
    • (2005) Handelsblatt
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    • 7 April
    • Handelsblatt, 7 April 2008.
    • (2008) Handelsblatt
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    • DPR (Deutsche Prüfstelle für Rechnungslegung), 'Trägerverein für die privatrechtlich organisierte Prüfstelle zur Überwachung der Rechnungslegung gegründet', press release, 14 May 2004.
    • DPR (Deutsche Prüfstelle für Rechnungslegung), 'Trägerverein für die privatrechtlich organisierte Prüfstelle zur Überwachung der Rechnungslegung gegründet', press release, 14 May 2004.
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    • See Interview D11 and BMJ, Entwurf eines Gesetzes zur Verbesserung der Wettbewerbsfähigkeit deutscher Konzerne an internationalen Kapitalmärkten und zur Erleichterung der Aufnahme von Gesellschafterdarlehen Kapitalaufnahmeerleichterungsgesetz, KapAEG, Referentenentwurf BMJ 3507/17, 27 November 1996, pp. 8-10
    • See Interview D11 and BMJ, 'Entwurf eines Gesetzes zur Verbesserung der Wettbewerbsfähigkeit deutscher Konzerne an internationalen Kapitalmärkten und zur Erleichterung der Aufnahme von Gesellschafterdarlehen (Kapitalaufnahmeerleichterungsgesetz - KapAEG)', Referentenentwurf BMJ 3507/17, 27 November 1996, pp. 8-10
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    • on the IASC see Sebastian Botzem & Sigrid Quack, 'Contested Rules and Shifting Boundaries: International Standard-setting in Accounting', in Marie-Laure Djelic & Kerstin Sahlin-Andersson (eds), Transnational Governance: Institutional Dynamics of Regulation (Cambridge University Press, 2006), pp. 266-86
    • on the IASC see Sebastian Botzem & Sigrid Quack, 'Contested Rules and Shifting Boundaries: International Standard-setting in Accounting', in Marie-Laure Djelic & Kerstin Sahlin-Andersson (eds), Transnational Governance: Institutional Dynamics of Regulation (Cambridge University Press, 2006), pp. 266-86
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    • Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron
    • and Ian P. Dewing & Peter O. Russell, 'Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron', Journal of Common Market Studies, Vol. 42, No. 2 (2004), pp. 289-319.
    • (2004) Journal of Common Market Studies , vol.42 , Issue.2 , pp. 289-319
    • Dewing, I.P.1    Russell, P.O.2
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    • From Accounting Directives to International Accounting Standards
    • Christian Leuz, Dieter Paff & Anthony Hopwood eds, Oxford University Press
    • Karel van Hulle, 'From Accounting Directives to International Accounting Standards', in Christian Leuz, Dieter Paff & Anthony Hopwood (eds), The Economics and Politics of Accounting (Oxford University Press, 2004), pp. 355-7.
    • (2004) The Economics and Politics of Accounting , pp. 355-357
    • Karel van Hulle1
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    • 12 July
    • Handelsblatt, 12 July 1995, p. 29
    • (1995) Handelsblatt , pp. 29
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    • Bonner Narretei
    • 'Bonner Narretei', Capital, No. 5 (1997), pp. 26-8
    • (1997) Capital , Issue.5 , pp. 26-28
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    • Gemeinsamer Arbeitskreis, Stellungnahme vom 24.06.1996, p. 3
    • Gemeinsamer Arbeitskreis, Stellungnahme vom 24.06.1996, p. 3
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    • 2 December
    • Handelsblatt, 2 December 1996, p. 29.
    • (1996) Handelsblatt , pp. 29
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    • Deutscher Bundestag, Beschlußempfehlung und Bericht des Rechtsausschusses zu dem Gesetzentwurf der Bundesregierung 'Kapitalaufnahmeerleichterungsgesetz - KapAEG' vom 12.02.98, Bundestagsdrucksache 13/9909 (1998).
    • Deutscher Bundestag, Beschlußempfehlung und Bericht des Rechtsausschusses zu dem Gesetzentwurf der Bundesregierung 'Kapitalaufnahmeerleichterungsgesetz - KapAEG' vom 12.02.98, Bundestagsdrucksache 13/9909 (1998).
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    • Interview D23
    • Interview D23
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    • Überblick über die Änderungen des Handelsgesetzbuches zur Rechnungslegung und Abschlussprüfung
    • Dietrich Dörner, Dieter Menold & Norbert Pfitzer eds, Schäffer-Poeschel Verlag
    • Christoph Ernst, 'Überblick über die Änderungen des Handelsgesetzbuches zur Rechnungslegung und Abschlussprüfung', in Dietrich Dörner, Dieter Menold & Norbert Pfitzer (eds), Reform des Aktienrechts, der Rechnungslegung und Prüfung: KonTraG - KapAEG - EuroEG - StückAG (Schäffer-Poeschel Verlag, 1999), p. 326.
    • (1999) Reform des Aktienrechts, der Rechnungslegung und Prüfung: KonTraG - KapAEG - EuroEG - StückAG , pp. 326
    • Ernst, C.1
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    • Interview D34
    • Interview D34
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    • Interview D34
    • Interview D34.
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