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

Manuel René Theisen
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Manuel René Theisen: Private Universität Witten/Herdecke

Schmalenbach Journal of Business Research, 2009, vol. 61, issue 5, 530-549

Abstract: 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.

Keywords: G38; K22; M48; Board Reporting; Corporate Governance; One Tier-System; Supervisory Board; Aufsichtsrat; Board-Modell; Corporate Governance; Informationsversorgung (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1007/BF03373664

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