Transparenz multinationaler Unternehmen – Anreize für staatliche Akteure und ihre Interessensgruppen

Wolfgang Eggert, Gideon Goerdt and Sebastian F. Heitzmann

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2019, vol. 42, issue 1-2, 47-59

Abstract: This paper examines how states can incentivize their stakeholders by managing corporate documentation standards. On the one hand, we demonstrate that individual rational decisions by states lead to a non-cooperative choice of regulatory levels, which allows non-transparent corporate structures. On the other hand, however, repeated interaction allows an internationally consistent level of transparency to be implemented if the analysis of international negotiations for punishment and positive incentives is expanded. Our findings indicate how long-term stability of international agreements for auditing cross-border economic activity can be achieved in the interest of the stakeholders of a state.

Date: 2019
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DOI: 10.5771/0344-9777-2019-1-2-47

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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