Introduction and Motivation for the Study
In the past few years, Corporate Governance has become a popular area of discussion in Europe and, increasingly, also in Germany. Being a topic of academia for some time in Anglo-Saxon literature, nowadays, Corporate Governance has moved from a special interest into all sections of the corporate sector and political scene. In Germany, the publication of the German Corporate Governance Code (GCGC) for publicly listed companies in early 2002 has further intensified the discussion.
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