Mit der zunehmenden Internationalisierung von Unternehmen und Produktionsprozessen gewinnt die Frage nach der Entstehung und Funktionsweise grenzüberschreitender Interessenvertretungen an Bedeutung. Anhand von Fallstudien untersucht diese Studie, wie SE-Betriebsräte und mitbestimmte...

Die Institution eines einzelnen CEO (Chief Executive Officer) hat erhebliche Schwächen. Der CEO hat andere Interessen als die Eigentümer und deren Vertreter sowie die anderen Topmanager. Einer einzelnen Person so viel Macht zuzuweisen ist riskant. Der Wechsel eines CEO verursacht hohe Kosten....

Mit der Mitbestimmungspraxis "Management unternehemensstrategischer Risiken" haben Henrik Steinhaus und Mandy Guttzeit eine Handlungshilfe für Aufsichtsräte erarbeitet, die sich mit dem Thema Risikomanagement und dem Umgang mit unternehmensstrategischen Risiken befasst. Sie gehen der Frage...

This paper aims to examine the influence of SSBs’ characteristics toward Sharia compliance of Islamic banks in Asia and Gulf Cooperation Council (GCC). An epistemological model of the unity of knowledge was applied to determine the contribution of SSB to the Sharia compliance of Islamic banks...

The proportion of women on the boards of large companies in Germany continued to increase during 2020. In the fourth quarter of 2020, there were 101 female executive board members in the 200 largest companies, seven more than in 2019. However, growth was slow, as it was in some of the other...

Over the past years, the proportion of women on the supervisory boards of major companies in Germany has increased. As this second report in the DIW Women Executives Barometer 2021 shows, this has a meaningful, positive impact on the supervisory boards of many companies, and affects interactions...

Die Institution eines einzelnen CEO (Chief Executive Officer) hat erhebliche Schwächen. Der CEO hat andere Interessen als die Eigentümer und deren Vertreter sowie die anderen Topmanager. Einer einzelnen Person so viel Macht zuzuweisen ist riskant. Der Wechsel eines CEO verursacht hohe Kosten....

Mit der zunehmenden Internationalisierung von Unternehmen und Produktionsprozessen gewinnt die Frage nach der Entstehung und Funktionsweise grenzüberschreitender Interessenvertretungen an Bedeutung. Anhand von Fallstudien untersucht diese Studie, wie SE-Betriebsräte und mitbestimmte...

This study examines the association between the board chairman's (BC's) characteristics (independence, age, ethnicity, tenure, family membership, dual chair with nomination committee (NC), dual chair with remuneration committee (RC)) and the firm's financial stability. The Altman (1993) Z-Score...

Proper Corporate Governance and specifically Risk Governance of banks at board level is key for a sound and robust banking sector, which based on the important function of banks as intermediaries is also relevant for the overall economy. According to supranational institutions as well as...

The share of women on executive boards of large companies in Germany has increased somewhat more strongly than in previous years. The top 200 companies reached the ten percent mark for the first time: women held 14 more board positions than in the previous year, 94 out of 907. Growth was also...

The statutory gender quota for supervisory boards is effective: the proportion of women on supervisory boards has increased over the past years, especially in the companies subject to the quota. But is the quota creating trickle-down effects for executive boards? As the second part of the DIW...

Der Beitrag untersucht auf Basis der Selbstbestimmungstheorie, wie Einflussgrößen des sozialen Kontexts Arbeitnehmervertreter und Arbeitnehmervertreterinnen zur Übernahme eines Aufsichtsratsmandats motivieren. Die Analyse von 29 teilstrukturierten Interviews zeigt ein breites...

Verrechnungspreise sind ein zentrales Instrument zur konzerninternen Verteilung von Gewinnen und Leistungen auf die einzelnen Konzerngesellschaften und ihre Betriebe. Aus Sicht des Managements können sie eine wichtige Steuerungsfunktion einnehmen und maßgeblichen Einfluss darauf nehmen,...

The proportion of women on executive boards of the 100 largest banks stagnated at almost nine percent in 2018. In the 60 largest insurance companies, the proportion increased by a good percentage point to almost ten percent. While growth on executive boards has been weakening in past years, it...

The gender quota for supervisory boards is continuing to show its impact: the proportion of women on the supervisory boards of the 200 highest-performing companies in Germany increased by over two percentage points to 27 percent the past year. In the 100 largest companies, it increased by over...

Purpose This paper aims to investigate the relationship between the composition of Shariʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study developed a...

Using a sample of 104 companies that conducted initial public offering (IPO) on the Warsaw Stock Exchange between 2006 and 2016, we investigated the relationship between the accuracy and bias of the earnings forecast disclosed in the IPO prospectus and the firm corporate governance attributes....

In the United Kingdom there are currently no statutory regulations on company workers' participation. Generally speaking, UK companies have a monistic governance structure with a board of directors. Theresa May (former prime minister) announced that in future workers were to have representatives...

France is one of 18 EU countries with workers' participation in the supervisory board or the board of directors. Since 2013, moreover, it has also been obligatory in the private sector for companies with more than 1,000 employees in France or 5,000 worldwide. In recent years, the academic, trade...

This paper discusses the framework of systemic risk assessment and monitoring in the Belarusian banking sector. It involves comparisons with similar approaches in Russia and Kazakhstan, showing that these countries are generally keen to adopt the tools proposed by the Basel Committee on Banking...

We develop a theory of bank board risk committees. With this theory, such committees are valuable even though there is no expectation that bank risk is lower if the bank has a well-functioning risk committee. As predicted by our theory (1) many large and complex banks voluntarily chose to have a...

This study examines the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), board of directors' size (BOARD), sharia supervisory board (DPS), bank size (SIZE), and interest rate (INT) and sharia bank ownership status (DFOR) to Return on Deposit (ROD). The sample used in...

Over the past year, the proportion of women serving on the executive and supervisory boards of the top 100 largest banks in Germany rose slightly to almost nine and 23 percent, respectively. However, growth has come to a halt in the 60 largest insurance companies: on both executive and...