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Corporate governance in Germany

Author

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  • Rüdiger von Rosen

Abstract

Purpose - The purpose of this paper is to provide an outline of German corporate governance. Design/methodology/approach - The history of the German Corporate Governance Code is highlighted. Then a short overview of the acceptance of the code by companies in practice is given which is based on an empirical survey. This is followed by the most recent changes as well as an overview of the developments of corporate governance in Europe. Finally, a summary of the current discussion of codetermination in terms of company management in Germany is provided. Findings - This appraisal, accompanied by a high degree of approval of the code, shows that, on the one hand, its stipulations partly break with tradition and, on the other hand, have undergone frequent changes: in a period of four years, already four amendments have been made. Originality/value - The paper offers insight into issues of corporate governance in Germany.

Suggested Citation

  • Rüdiger von Rosen, 2007. "Corporate governance in Germany," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 15(1), pages 30-41, February.
    • Handle: RePEc:eme:jfrcpp:v:15:y:2007:i:1:p:30-41
    DOI: 10.1108/13581980710726778
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    Cited by:

    1. Miguel Jaimes-Valdez & Carlos A. Jacobo-Hernandez & Sergio Ochoa-Jimenez, 2017. "Corporate Governance: International Context and Trends from 2005 to 2015," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 158-158, February.

    More about this item

    Keywords

    Corporate governance; Germany;

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