Relevant bibliographies by topics / German Corporate Governance

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'German Corporate Governance'

Author: Grafiati
Published: 4 June 2021
Last updated: 24 January 2023

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Journal articles on the topic "German Corporate Governance"

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Cromme, Gerhard. "Corporate Governance in Germany and the German Corporate Governance Code." Corporate Governance: An International Review 13, no. 3 (May 2005): 362–67. http://dx.doi.org/10.1111/j.1467-8683.2005.00430.x.

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Ceschinski, Willi, Carl-Christian Freidank, and Franziska Handschumacher. "Which characteristics determine the quality of corporate governance reporting? Concepts, reporting practices and empirical evidence from Germany." Corporate Ownership and Control 17, no. 4, Special Issue (2020): 279–91. http://dx.doi.org/10.22495/cocv17i4siart6.

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This study examines the factors influencing the quality of corporate governance reporting by listed German companies. Additionally, we analyse the development of corporate governance reporting practices in Germany over a three-year observation period. Using panel data regressions, we analyse the relationship between various corporate characteristics, performance characteristics, and corporate governance characteristics and the quality of corporate governance reporting. We quantify the reporting quality using a scoring model for the largest listed German companies in the period 2016-2018. Our results indicate that the quality of corporate governance reporting has improved steadily in recent years. This trend, however, should not detract from the fact that the quality of corporate governance reporting is dependent on corporate characteristics but not on firm performance, nor corporate governance characteristics. Our empirical findings elucidate these relationships.
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Rühmkorf, Andreas, Felix Spindler, and Navajyoti Samanta. "Evolution of German corporate governance (1995-2014): an empirical analysis." Corporate Governance: The International Journal of Business in Society 19, no. 5 (October 7, 2019): 1042–62. http://dx.doi.org/10.1108/cg-07-2018-0251.

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Purpose This paper aims to address the evolution of corporate governance in Germany with a particular regard to whether there can be observed a gradual convergence to a shareholder primacy corporate governance system. Design/methodology/approach To investigate a potential shift of the German corporate governance system to an Anglo-American tiled corporate governance system, the authors have empirically assessed on a polynomial base 52 separate company and corporate governance variables for 20 years (1995-2014). Findings This research suggests that a gradual convergence has taken place prior to the global financial crisis. However, the results suggest that the convergence process experienced a slowdown in the aftermath of the global financial crisis, which may be linked to the stability of the German corporate governance system during the global financial crisis and the political environment during this time. Originality/value This paper contributes to the research by not only analysing the development of the German corporate governance system but also identifying new reasons for this development and explaining why a new convergence process may be observed in the future again.
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Stiglbauer, Markus. "Does the well governed firm perform better? Regulatory implications for SMEs in the financial sector." Corporate Ownership and Control 8, no. 2 (2011): 30–36. http://dx.doi.org/10.22495/cocv8si1p3.

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Although bad corporate governance has been identified as one reason for the failure of financial companies in the current financial crisis, the discussion almost exclusively refers to big players so far. This paper therefore investigates SMEs in the financial sector. Against theoretical assumptions and previous findings for big companies, in regressions for 21 SMEs in the German financial sector we find compliance with the German Corporate Governance Code (as a proxy for “good” corporate governance) not to affect performance significantly positively. This opens the discussion whether the existing rules of “good” corporate governance in Germany do also fit to SMEs and which actions have to be taken into consideration by politics, financial authorities and regulators to solve the situation.
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Eulerich, Marc, Stefanie Haustein, Stephan Zipfel, and Carolin van Uum. "The publication landscape of German corporate governance research: A bibliometric analysis." Corporate Ownership and Control 10, no. 2 (2013): 661–73. http://dx.doi.org/10.22495/cocv10i2c4art1.

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Although the importance and urgency of the corporate governance debate has increased in media, public and scientific literature after the financial crisis, there is no systematic and holistic approach to the phenomenon of corporate governance and the associated economic research in the Germanspeaking countries. Due to this, the literature on corporate governance research in the Germanspeaking area is examined by means of bibliometric methods and social network analysis in order to identify thematic clusters and the most influential documents and authors. Based on a co-citation analysis of over 10,000 references cited in 267 source documents, a map is constructed that depicts the landscape of corporate governance research in German-speaking countries. The analysis identifies a large body of accumulated corporate governance research, which is mostly based on the theoretical work from English-speaking scholars. Our findings and interpretations allow a new view on the German corporate governance research and on the particular understanding of corporate governance in the German-speaking research community. Today, around 10 years after the introduction of the German Corporate Governance Code, corporate governance research is a well-established segment of German business administration research characterized by diverse research focuses
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KRAUS, PATRICK, and BERND BRITZELMAIER. "CORPORATE GOVERNANCE AND CORPORATE PERFORMANCE: A GERMAN PERSPECTIVE." International Journal of Management Cases 13, no. 3 (January 1, 2011): 327–40. http://dx.doi.org/10.5848/apbj.2011.00068.

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Gal, Jens. "Corporate governance of insurers in Germany. German National Report." Zeitschrift für die gesamte Versicherungswissenschaft 109, no. 1 (February 2020): 41–64. http://dx.doi.org/10.1007/s12297-020-00467-9.

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Abstract Corporate governance is the set of rules, be they legal or self-regulatory, practices and processes pursuant to which an insurance undertaking is administrated. Good corporate governance is not only key to establishing oneself and succeeding in a competitive environment but also to safeguarding the interests of all stakeholders in an insurance undertaking. It is insofar not surprising that mandatory requirements on the administration of insurance undertakings have become rather prolific in recent years, in an attempt by regulators to protect especially policyholders against perceived risks hailing from improperly governed insurance undertakings. In Germany this has been regarded by many undertakings as an overly paternalistic approach of the legislator, especially considering that the German insurance sector has experienced for decades if not centuries a remarkably low number of insolvencies and that German insurers were neither the trigger nor the (especially) endangered actors in the financial crisis commencing in 2007. Notwithstanding the true core of this criticism, that the insurance industry was taken to a certain degree hostage by the shortcomings within the banking sector, the reform of German Insurance Supervisory Law via implementation of the Solvency II-System has brought many advances in the sense of better governance of insurance undertakings and has also brought to light many deficiencies that the administration of some insurance undertakings may have suffered from in the past, which are now more properly addressed.
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Fear, Jeffrey, and Christopher Kobrak. "Banks on Board: German and American Corporate Governance, 1870–1914." Business History Review 84, no. 4 (2010): 703–36. http://dx.doi.org/10.1017/s0007680500001999.

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This examination of the foundations of German and American corporate governance highlights the role of money-centered banks, both as board members in large corporations and as intermediaries on the stock exchange. German banks, by acting as surrogate regulators, became institutional stabilizers, and German regulators encouraged banks to participate in corporate boards in order to overcome agency problems in firms and to control speculation. American investment banks, prior to 1914, often managed to overcome regulatory obstacles, which enabled them to wield more power over corporations than their legendary German counterparts. American banks had more opportunities to intervene in the event of panics, bankruptcies, foreign investment, and corporate consolidation. In contrast to Germany, the United States increasingly imposed regulations that circumscribed the supervisory role of banks as board members.
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Goergen, Marc, Miguel C. Manjon, and Luc Renneboog. "Recent developments in German corporate governance." International Review of Law and Economics 28, no. 3 (September 2008): 175–93. http://dx.doi.org/10.1016/j.irle.2008.06.003.

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Haller, Axel, Jürgen Ernstberger, and Christian Kraus. "Extraterritorial impacts of the Sarbanes-Oxley Act on external corporate governance – current evidence from a German perspective." Corporate Ownership and Control 3, no. 3 (2006): 113–27. http://dx.doi.org/10.22495/cocv3i3p9.

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The Sarbanes-Oxley Act (SOX) has not only had tremendous impact on the U.S corporate governance system, but also on other countries with companies subject to SOX. The paper analyzes the major direct impacts of SOX on the European Union (EU) and Germany as a Member State. The focus of the analysis is on rules concerning external corporate governance instruments, i.e. the auditing professions’ oversight, auditors’ independence and auditing standards. Additionally, the paper investigates whether the contemporary regulatory activities in the EU and Germany concerning external corporate governance can be explained as indirect institutional consequences of SOX. Although the EU Commission says for the record that it has an own long-term strategy of modernizing corporate governance, the paper demonstrates that several rules of SOX quite obviously served as a model for the EU regulatory activities. The same phenomenon can be observed for the new German regulations of external corporate governance
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Dissertations / Theses on the topic "German Corporate Governance"

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Fernandes, João Pedro Lourenço. "Corporate governance and the impact on German companies' performance." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7671.

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Mestrado em Finanças
Qual a relação existente entre corporate governance e a performance? Este estudo ajuda a esclarecer esta questão e deslindar este tema dentro do mercado Alemão. Os resultados obtidos a partir de uma análise empírica com uma amostra de 61 empresas Alemãs cotadas em bolsa, durante o espaço temporal de 2005-2008 proporcionam suporte para uma característica específica na Alemanha, a representação dos empregados na Administração da empresa, relacionando-a com uma boa performance. Este estudo obtém evidência de um impacto positivo na performance, ao nível medidas de operacionalidade, de CEOs com mais idade e da componente de remuneração variável dos directores de supervisão. A concentração acionista apresenta um efeito positivo nas medidas de performance de mercado. As empresas detidas pelo Estado apresentam, em média, melhor performance do que as restantes.
What is the relationship between corporate governance and performance? This study helps to understand this question and examine this issue on the German market. Results drawn from an analysis of a sample of 61 German quoted companies over the period 2005?2008 provide support for the Germany specific characteristic of the employee representation on the board of directors and its positive relation with performance. The research provides evidence of positive impact on performance of older CEOs and Supervisory Board variable remuneration, on the level of operating performance measures. Shareholder concentration has a positive effect on the market based performance measure studied. Evidence regarding the type of owner, shows companies held by the State have better performance on average.
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Höppner, Martina. "Advisory boards in German family companies at different life cycle stages /." [S.l. : s.n.], 2006. http://www.gbv.de/dms/zbw/520527542.pdf.

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Nix, Petra. "The role of institutional investors in corporate governance : evidence from German corporations : how corporate managers in German listed companies experience the role of institutional investors in corporate governance : an empirical study." Thesis, University of Surrey, 2012. http://epubs.surrey.ac.uk/792199/.

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Corporate governance has emerged as a decisive business issue. Less corporate governance research is undertaken in civil law countries like Germany. In this thesis, the role of institutional investors in Germany is studied with the aim of providing an answer to the following research question: What role do independent institutional investors play in the corporate governance of listed German companies? This study follows an inductive qualitative research approach. The research model is based on six variables - board oversight, board nomination, identifying weaknesses, making recommendations, introducing changes in corporate strategy and exercising institutional power - to determine the role of institutional investors and to provide answers. Overall, the results show that the participants of the research study experience the role and responsibilities of institutional investors in the German two-tier corporate governance system as weak to medium across all six variables. The handling of recommendations from institutional investors to companies is not structured or executed in a systematic way by the study participants. The results indicate that the interviewees are convinced that institutional investors could be valuable partners in strengthening and improving corporate governance. They can play a role in corporate governance and can add value because they have a good understanding about the strategy and business model of the companies, expertise in research & analysis as well as a good sector expertise. However, the type of institutional investor matters in corporate governance. The strongest players are private equity and hedge funds. The weakest players are endowments and insurances. The most common company situations when institutional investors prompt change are underperformance, special companysituationsicrisis, corporate finance issues and management remuneration. The majority of the study participants expect a higher shareholder engagement in the future. Most of them have a positive point of view about the future role of institutional investors in corporate governance. III R The managerial implications of this study are that the investor relations function is well established and the programmes are sufficiently executed in German companies. Communication is the most appropriate measure. However, other typical and presumably more powerful measures like use of voting rights, engagement in the AGM, regular contact to the members of the supervisory board, taking a seat in the supervisory board, owning a meaningful company stake and collaboration with other shareholders seem to play a minor role. There is still potential for institutional investors to improve their role in corporate governance in German companies. In order to improve their influence in corporate governance institutional investors need to be prepared to pursue an escalation strategy. This encompasses for example to increase their stake to a meaningful and powerful level and/or they need to collaborate effectively and systematically with other shareholders to increase their acceptance vis-a-vis the company and to .ask for a seat in the supervisory board. However, such an approach also needs a strong long-term commitment and investment perspective as well as an attitude that also considers the long-term interests of the company. It can be concluded that institutional investors with a high level of expertise can contribute to the widely discussed improvement of the competence and independence of German supervisory boards. Important prerequisites of institutional investors to play a role in corporate governance are no conflict of interest and a sufficient sector expertise. Therefore, disadvantages like conflict of interest and lack of expertise have to be addressed properly. The results from this research can be used to draw lessons for (1) members of supervisory boards, members of the management board (in particular CEOs, and CFOs), as well as investor relations officers of listed companies, who want to improve governance and the relationship with their institutional shareholders; (2) institutional investors who want to enhance their engagement in their portfolio companies; and (3) standard setters like institutions and commissions that want to improve corporate governance.
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Rott, Roland. "The acceptance of corporate governance principles by listed companies and their relevance for shareholders : empirical evidence from the German corporate governance code /." [S.l. : s.n.], 2006. http://www.gbv.de/dms/zbw/537911618.pdf.

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Simek, Patrick Oliver. "A stakeholder view on the restructuring process and corporate governance of German railways." Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.614297.

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Fiedler, Bernhard. "The German """"special representative"""" and Corporate Governance for crisis situations in financial institutions." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4609.

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Schwarz, Sebastian Henner. "Regulierung durch Corporate Governance Kodizes." Doctoral thesis, [S.l. : s.n.], 2005. http://deposit.ddb.de/cgi-bin/dokserv?idn=976510898.

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Goutas, Lazaros. "The corporate governance of small and medium-sized enterprises : an enquiry into the mechanisms of corporate control among German Mittelstand firms." Thesis, University of Cambridge, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.609762.

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Riediger, Monika [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://d-nb.info/1160235740/34.

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Riediger, Monika A. [Verfasser]. "Corporate Governance and Financial Reporting Quality of German Firms : Three Empirical Studies / Monika Riediger." Berlin : Freie Universität Berlin, 2018. http://nbn-resolving.de/urn:nbn:de:kobv:188-fudissthesis000000107256-3.

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Books on the topic "German Corporate Governance"

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Gelauff, G. M. M. Governance of stakeholder relationships: The German and Dutch experience. Amsterdam: Société Universitaire Européenne de Recherches Financières, 1997.

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German corporate governance in international and European context. 2nd ed. Heidelberg: Springer, 2012.

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du Plessis, Jean J., Bernhard Großfeld, Claus Luttermann, Ingo Saenger, and Otto Sandrock. German Corporate Governance in International and European Context. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-71187-2.

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du Plessis, Jean J., Bernhard Großfeld, Claus Luttermann, Ingo Saenger, Otto Sandrock, and Matthias Casper. German Corporate Governance in International and European Context. Berlin, Heidelberg: Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-54198-2.

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du Plessis, Jean J., Bernhard Großfeld, Claus Luttermann, Ingo Saenger, Otto Sandrock, and Matthias Casper. German Corporate Governance in International and European Context. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-23005-9.

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Wildt, Claus te. CEO turnover and corporate performance: The German case. Kiel: Wissenschaftsverlag Vauk, 1996.

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Gorton, Gary. Class struggle inside the firm: A study of German codetermination. Cambridge, MA: National Bureau of Economic Research, 2000.

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Gordon, Jeffrey N. Economic nationalism and corporate governance: German shareholder capitalism in the European Union. [Toronto]: Law and Economics Programme, Faculty of Law, University of Toronto, 2003.

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Lane, Christel. Changes in corporate governance of German corporations: Convergence to the Anglo-American model? Cambridge: ESRC Centre for Business Research, University of Cambridge, 2003.

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Corporate governance and financial performance: A study of German and UK initial public offerings. Cheltenham, UK: Edward Elgar, 1998.

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Book chapters on the topic "German Corporate Governance"

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Bosetti, Luisa. "German Corporate Governance Code." In Encyclopedia of Sustainable Management, 1–9. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_797-1.

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Casper, Matthias. "Corporate Governance and Corporate Compliance." In German Corporate Governance in International and European Context, 359–97. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23005-9_9.

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Casper, Matthias. "Corporate Governance and Corporate Compliance." In German Corporate Governance in International and European Context, 477–516. Berlin, Heidelberg: Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-54198-2_10.

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Köke, Jens. "The German Corporations Database (GCD)." In Corporate Governance in Germany, 37–46. Heidelberg: Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-57504-4_3.

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du Plessis, Jean J., and Claus Luttermann. "Corporate Governance in the EU, the OECD Principles of Corporate Governance and Corporate Governance in Selected Other Jurisdictions." In German Corporate Governance in International and European Context, 399–474. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23005-9_10.

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du Plessis, Jean J., and Ingo Saenger. "Corporate Governance in the EU, the OECD Principles of Corporate Governance and Corporate Governance in Selected Other Jurisdictions." In German Corporate Governance in International and European Context, 517–91. Berlin, Heidelberg: Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-54198-2_11.

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du Plessis, Jean, and Claus Luttermann. "Corporate Governance in the EU, the OECD Principles of Corporate Governance and Corporate Governance in Selected Other Jurisdictions." In German Corporate Governance in International and European Context, 215–56. Berlin, Heidelberg: Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-71187-2_9.

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Quick, Reiner. "German Corporate Governance Code (6/6/2008)." In Encyclopedia of Corporate Social Responsibility, 1211–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_152.

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Schmid, Stefan. "‘Mitbestimmung’ in the German Corporate Governance System." In Handbook of Top Management Teams, 601–9. London: Palgrave Macmillan UK, 2010. http://dx.doi.org/10.1057/9780230305335_71.

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Sandrock, Otto, and Jean J. du Plessis. "The Impact of European Developments on German Codetermination and German Corporate Law." In German Corporate Governance in International and European Context, 197–273. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23005-9_6.

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Conference papers on the topic "German Corporate Governance"

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Klappstein, Verena. "Corporate governance in the German co-operative (eG)." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a9.

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Ulrich, Patrick, and Felix Stockert. "Family offices as a new form of family business governance." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp15.

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Family firms form the majority of companies in almost every country in the world. The organization of the founding families, however, does not play a big role in corporate governance theory and practice. German family firms have created a relatively new form of family firm governance and organization: the family office. This specific form of organization deals with family organization, financial assets, and general family consulting
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"Corporate Governance in the German Real Estate Industry." In 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_188.

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Ulrich, Patrick, Vanessa Frank, and Mona Kratt. "Adoption of artificial intelligence technologies in German SMEs — Results from an empirical study." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt13.

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Artificial intelligence (AI) is globally regarded as one of the most important technologies of the future. Germany is not considered a pioneer in the field of AI in the international context, and the implementation of AI technologies is rather sluggish. As the German economy is mainly driven by small and medium-sized enterprises (SMEs), the implementation of AI in SMEs is the main success factor. This study discusses the implementation perspectives of AI in German SMEs based on an empirical study from the year 2020 among 283 companies
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Bartosch, Nicole. "Compliance violation in German family businesses: Frequency, detection, counter measure relevance." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt16.

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Ulrich, Patrick, and Dennis Anselmann. "Insider trading on the German capital market — Can insiders achieve excess returns through their information advantage?" In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt17.

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This study investigates whether corporate insiders can generate excess returns on the German capital market due to their information advantage. This is done with the help of an event study based on a market model that estimates the expected returns. Furthermore, the effect size of individual aspects is examined in a multiple regression. It is shown that insiders can achieve short-term excess returns of up to 2.1% after purchases and of up to -2.95% after sales. Moreover, these are strikingly high for, relative to market capitalization, transactions of smaller firms and transactions of other executives. The greatest influence on the excess return of a transaction is the market capitalization of the company in the case of buy transactions, while the excess return of sell transactions is largely determined by the share of trading volume in the outstanding shares. An imitation of insider transactions by outsiders may allow for excess returns, but this strongly depends on the share to be traded due to the bid-ask spread as well as the trading commissions. Despite the existence of regulation, it is evident that insiders can achieve significant excess returns, presumably on the basis of non-public information
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Ulrich, Patrick, and Mona Kratt. "Could digital technologies help improving management accounting in pandemic times?" In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt15.

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In the field of management accounting, there is an enormous backlog of demand from a scientific and practical point of view around the topic of implementing new technologies to increase efficiency and effectiveness. This applies not only, but especially to small and medium-sized enterprises (SMEs), which have fewer human and financial resources than large companies. This research-in-progress article discusses potentials and implementation obstacles of new technologies in management accounting on the basis of an empirical survey among German SMEs from the year 2020
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Shakarna, Haytham. "THE INFLUENCE OF THE QUALITY OF CORPORATE GOVERNANCE ON THE EFFICIENCY OF GERMAN COMPANIES: LEGAL EDUCATION OF THE ISSUE." In INTCESS 2022- 9th International Conference on Education & Education of Social Sciences. International Organization Center of Academic Research, 2022. http://dx.doi.org/10.51508/intcess.202224.

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Ulrich, Patrick, and Jasmina Metzger. "Sustainability reporting: The way to standardized reporting according to the Corporate Sustainability Reporting Directive in Germany." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp14.

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The importance of sustainability is increasing in society as well as in the corporate environment. To force companies to deal with the topic in greater detail, the European Commission has revised the directive that regulates this reporting. This new version is to be mandatory from 2024 for reports on the 2023 business year. For this reason, companies must urgently deal with the increased requirements and implement them, because studies show that companies are not yet really well prepared for the innovations
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Tasios, Stergios, Evangelos Chytis, and Stefanos Gousias. "Accountants’ perceptions of tax amnesty: A survey during the COVID-19 pandemic in Greece." In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt3.

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Although humanity has faced many plaques and epidemics from antiquity, the COVID-19 came as a tidal wave, overwhelming nations and governments. Restrictive measures, social distancing and ultimately lockdown and quarantine, emerged as a response to decelerate the spread of the disease and save human lives. These measures may have decreased COVID-19 cases, they had, however, an adverse impact on economic activity and stock markets (Ashraf, 2020). Research shows that the pandemic has already influenced the United States (the US), Germany, and Italy‘s stock markets more than the global financial crises (Shehzad, Xiaoxing, & Kazouz 2020)
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Reports on the topic "German Corporate Governance"

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Rahmé, Marianne, and Alex Walsh. Corruption Challenges and Responses in the Democratic Republic of Congo. Institute of Development Studies, January 2022. http://dx.doi.org/10.19088/k4d.2022.093.

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Abstract:
The Democratic Republic of the Congo (DRC) consistently scores in the lowest rungs of global indexes on corruption, integrity and wider governance standards. Indeed, corruption of different sorts pervades public and corporate life, with strong ramifications for human development. Although the DRC is one of the richest countries in the world in terms of natural resources, its people are among the globe’s poorest.Corruption in the extractive industries (minerals and oil) is particularly problematic in terms of scale and its centrality to a political economy that maintains elites and preserves the highly inequitable outcomes for the majority. The politico-economic elites of the DRC, such as former President Joseph Kabila, are reportedly significant perpetrators but multinationals seeking valuable minerals or offering financial services are also allegedly deeply involved. Corruption is therefore a problem with national and international roots.Despite national and international initiatives, levels of corruption have proven very stubborn for at least the last 20 years, for various reasons. It is a structural and not just a legal issue. It is deeply entrenched in the country’s political economy and is driven both by domestic clientelism and the fact that multinationals buy into corrupt deals. This rapid review therefore seeks to find out the Corruption challenges and responses in the Democratic Republic of Congo.Grand level corruption shades down into the meso-level, where for instance, mineral laden trucks are systematically under-weighted with the collusion of state officials. With severe shortfalls in public funding, certain public services, such as education, are supported by informal payments. Other instances of petty corruption facilitate daily access to goods and services. At this level, there are arguments against counting such practices as forms of corruption and instead as necessary survival practices.To address the challenge of corruption, the DRC is equipped with a legal system that is of mixed strengths and an institutional arsenal that has made limited progress. International programming in integrity and anti-corruption represents a significant proportion of support to the DRC but much less than humanitarian and governance sectors. The leading international partners in this regard are the EU, US, UNDP, UK, African Development Bank, Germany and Sweden. These partners conduct integrity programming in general governance issues, as well as in the mineral and forest sectors.The sources used in this rapid review are gender blind and converge on a very negative picture The literature ranges from the academic and practitioner to the journalistic and investigative, and taken as a whole, is of good quality, drawing on different types of evidence including perceptions and qualitative in-country research. The sources are mostly in English with two in French.
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