haku: @author Schwetzler, B. / yhteensä: 7
viite: 7 / 7
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| Tekijä: | Schwetzler, B. |
| Otsikko: | Finanzielle Effekte des Vermögensbildungsgesetzes. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : DEC, VOL. 42:12, p. 1057-1075 |
| Asiasana: | FEDERAL REPUBLIC OF GERMANY PENSION FUNDS |
| Kieli: | ger |
| Tiivistelmä: | Investments and savings of employees are governed by special regulations in the Federal Republic of Germany. The essay investigates the financial benefits of such instruments to the shareholders. The result is that they do not gain additional financial benefits by the possible reinvestment of the employees' funds into their company: The costs of capital are equally high as compared to the costs of capital of other investors. The funds for the employees' investments and savings are usually raised by additional payments of the company being negotiated in collective wage agreements. It is hypothesized that these agreements reduce the wealth of the owners of the company. |
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