Die empirischen Analysen von Daten deutscher Unternehmen, die in dieser Arbeit zusammengefasst werden, untersuchen den Zusammenhang zwischen Vergütung sowie Risikoneigung und langfristiger Orientierung von Vorständen. Außerdem wird analysiert, ob die Vergütung von Vorständen konvergiert.
englischThe empirical analyses of data from large German public companies that are presented in this book show that the introduction of long-term orientated remuneration components for corporate executives increases their willingness to invest in riskier investment portfolios, at least in the short term. The study furthermore demonstrates that a payment model which emphasises equity-based remuneration elements is not sufficient to increase executives' long-term orientation. The results of the study’s final analysis show that payment of executives in large German public companies has become more consistent across the board in recent years.
