Basic principles of corporate governance

More information

  • Lecture dates

    ATTENTION: Due to the corona pandemic, the winter semester 2020/2021 will take place online! Further information about the lecture can be found here.

    The Moodle course is open until 15.11.2020. For a later registration you need a password, which you can get from the instructor on request.

    Lecture dates


    Date Time Notes
    Monday, 9th November 2020 10:00 - 16:00 Kick-Off
    Monday, 23rd November 2020 10:00 - 16:00  
    Monday, 30th November 2020 10:00 - 16:00 Presentation of group works

  • Content

    Content


     

    Students get to know the legal sources of Corporate Governance. The importance of Corporate Governance for the reputation of the company on the capital market, as well as various Corporate Governance systems are conveyed. Several components of the Corporate Governance system are treated in depth.


    A. Introduction

    B. Theoretical Foundation of Corporate Governance

    • Principal-agent-theory

    • Stewardship-theory

    C. Corporate Governance Systems

    1. Monistic vs. dualistic system

    2. The institutions in the German corporate constitution

                  a) Management Board

                  b) Supervisory Board

                  c) General Meeting

    3. The control function of the auditor

    D. Trends in Germany, the EU and the US

    E. The German Corporate Governance Code

    1. Government Commission GCGC

    2. Position in the hierarchy of norms

    3. Objectives and functions of the GCGC

    4. Contents of the GCGC

    5. Public Corporate Governance Code

    F. Organization of management and monitoring

    1. Management and leading organization

    2. Monitoring

    G. Corporate Governance Control Systems

    1. Reporting to the Supervisory Board

    2. Reporting to the General Meeting

    3. Statement to the Corporate Governance and the Corporate Governance Report

    4. Efficiency test

  • Exam in the first examination period

    Exam in the first examination period


     

    The exam is offered during the winter semester 2020/2021 as an open exam.

    Date:

    19.12.2020, 14:00 - 16:00

    Prerequisites:

     

    For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
    Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

    Important hints:

     
    • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
    • Please note that electronic dictionaries are not allowed in the exam.
     

    Auditorium classification


    Auditorium Study courses Letters
    H22 all all

     

  • Exam in the second examination period

    Exam in the second examination period


    The exam is offered during the winter semester 2020/2021 as an open exam.

    Date:

    06.02.2021, 14:00 - 16:00

    Prerequisites:

     

    For the prerequisites for participating in the exam in the first and second examination period, please have a look at the exam hints.
    Please note that the admission to the exam for non-compliance or non-existence of these criteria is not possible.

    Important hints:

     
    • Permitted for the exam are permanent writing utensils (please do not use pencils or similar!), a non-programmable calculator, a ruler and law text HGB (inclusive the rules of the BilMoG). Please refer to the guidelines for using legal texts. It is necessary to bring your student ID to the exam.
    • Please note that electronic dictionaries are not allowed in the exam.
     

    Auditorium classification


    Auditorium Study courses Letters
    H22 all all

General information

Module Basic principles of corporate governance
Dates

Monday, 10:00 - 16:00, online

Links moodle Modulbeschreibung
Course language German