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Überprüfung des Zusammenhangs von Eigenschaften, Aufgaben und Vergütung von Aufsichtsräten deutscher Unternehmen

Author

Listed:
  • Martin Arnegger

    (Kaufmännischer Leiter, AEP GmbH)

  • Christian Hofmann

    (Ludwig-Maximilians-Universität München)

Abstract

Zusammenfassung Wir untersuchen den Zusammenhang zwischen personenspezifischen Merkmalen, Aufgaben und Vergütung von Aufsichtsräten deutscher Unternehmen. Die Analysen von 1.007 Anteilseignervertretern zeigen, dass wahrgenommene Aufsichtsratsmandate, Beschäftigungshintergrund und hauptberufliche Aufsichtsratstätigkeit die Allokation der Mandatsträger zu groβen Unternehmen und die Übernahme von Aufgaben im Aufsichtsrat beeinflussen. Wegen des positiven Zusammenhangs von Unternehmensgröβe und Aufsichtsratsvergütung und aufgrund der gesonderten Vergütung übernommener Aufgaben resultiert ein indirekter Zusammenhang von Mandatsträgereigenschaften und Vergütung. Unsere Analysen legen zudem nahe, dass hauptberuflich tätige Aufsichtsräte eine Vergütungsprämie durchsetzen können. Diese Prämie kann einen Erklärungsbeitrag für die beobachtete hohe Varianz der Aufsichtsratsvergütung liefern.

Suggested Citation

  • Martin Arnegger & Christian Hofmann, 2014. "Überprüfung des Zusammenhangs von Eigenschaften, Aufgaben und Vergütung von Aufsichtsräten deutscher Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 66(7), pages 518-566, November.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:7:d:10.1007_bf03372906
    DOI: 10.1007/BF03372906
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    More about this item

    Keywords

    J3; M12; M51; M52;
    All these keywords.

    JEL classification:

    • J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects

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