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Funktionsgerechte Informationsversorgung des Aufsichtsrats — Von der Negation über die Integration zur Affirmation betriebswirtschaftlicher Ansätze

Author

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  • Manuel René Theisen

    (Private Universität Witten/Herdecke)

Abstract

This article reviews three studies written by German company-law experts about the supply of information to the supervisory board. The author examines the development of the influence of business research on the guidelines of security law for “good” corporate governance regarding this issue. The analysis of the ongoing theoretical discussion on the supply of information to the supervisory board leads to the result that there is a movement to a convergence of the two tier-system and the one tier-system in respect of the information provided independently from the information by the executive member of the board.

Suggested Citation

  • Manuel René Theisen, 2009. "Funktionsgerechte Informationsversorgung des Aufsichtsrats — Von der Negation über die Integration zur Affirmation betriebswirtschaftlicher Ansätze," Schmalenbach Journal of Business Research, Springer, vol. 61(5), pages 530-549, August.
    • Handle: RePEc:spr:sjobre:v:61:y:2009:i:5:d:10.1007_bf03373664
    DOI: 10.1007/BF03373664
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    More about this item

    Keywords

    G38; K22; M48;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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