IDEAS home Printed from https://ideas.repec.org/a/nms/nozgug/10.5771-2701-4193-2021-2-280.html
   My bibliography  Save this article

Wirksamkeit der Kontrollen im Corporate-Governance-System der Sparkassen

Author

Listed:
  • Ewelt-Knauer, Corinna
  • Schwering, Anja
  • Winkelmann, Sandra

Abstract

Since savings banks must fulfill a public contract that legitimizes their existence by law, a number of special features characterizes their corporate governance system. These features affect not only the activities of the management board, but also the activities of the surveillance institutions, which have to review and ensure the sustainable fulfillment of the public contract. After a presentation of the corporate governance system, the article therefore deals with the question of whether and how general challenges resulting from the corporate governance system as well as special challenges resulting from the long-term low interest rate policy influence the effectiveness of the controls.

Suggested Citation

  • Ewelt-Knauer, Corinna & Schwering, Anja & Winkelmann, Sandra, 2021. "Wirksamkeit der Kontrollen im Corporate-Governance-System der Sparkassen," Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 44(2), pages 280-300.
    • Handle: RePEc:nms:nozgug:10.5771/2701-4193-2021-2-280
    DOI: 10.5771/2701-4193-2021-2-280
    as

    Download full text from publisher

    File URL: https://www.nomos-elibrary.de/10.5771/2701-4193-2021-2-280
    Download Restriction: no
    File URL: https://libkey.io/10.5771/2701-4193-2021-2-280?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nms:nozgug:10.5771/2701-4193-2021-2-280. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nomos Verlagsgesellschaft mbH & Co. KG (email available below). General contact details of provider: http://www.nomos.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.