Studies
Annual General Meetings in Germany: Are German annual general meetings attractive attractive enough for the future?
The virtual Annual General Meeting made necessary by the COVID-19 pandemic has reignited the discussion about a general modernization of the Annual General Meeting. Beyond the debate about the right format, criticism of the Annual General...
Study shows: Young people invest long-term and regularly on the capital market
A new study by the Center for Research in Financial Communication at leipzig University in cooperation with the DIRK - Deutscher Ivestor Relations Verband and Deutsches Aktieninstitut shows that young people under the age of 35, the...
Survey: Employee share ownership and tax allowance
Employee share ownership is an important point on the capital market policy agenda of the federal government. The tax allowance, which was already raised last year from 360 euros p.a. to 1,440 euros p.a., is to be increased again. Reason...
Companies in the transformation process (in German)
Where do German listed companies stand in the transformation process towards a sustainable economy? We explored this question with the law firm Hengeler Mueller in the joint study "Companies in the Transformation Process - Challenges and...
Foreign listings of BioNTech, CureVac & Co. (in German)
The study "Foreign Listings of BioNTech, CureVac & Co. - Recommendations for policymakers for more IPOs in Germany", in cooperation with RITTERSHAUS Rechtsanwälte, answers the question why German high-growth companies go public abroad.
The...
Audit Quality Indicators & Beyond – A survey of auditors, audit committee members and chief financial officers on the audit committee's assessment of audit quality (in German)
A reliable audit is in the interest of all stakeholders. The Wirecard case has once again brought the discussion on audit quality into sharper focus. Due to the importance of the topic, we have investigated the question of how the...
Virtual Annual General Meetings 2020 - Review and Outlook (in German)
How has the 2020 virtual AGM proved itself? What can companies learn from last year's experience? And what makes a good virtual AGM in the first place?
In our study, CFOs, AGM service providers, shareholder representatives and...
Behaviour and preferences of German shareholders 2018 (in German)
How do shareholders inform themselves? What are their preferences regarding dividend payments? Do they regard shares as instruments of wealth building? These and other related questions are analysed by this study which was prepared by Prof....
More Shareholders in Germany - Overcoming Missunderstandings and Desinterest (in German)
Misunderstandings, bad feelings and a significant level of desinterest prevent Germans from investing money into shares. Even historically low interest rates have not increased their interest in equity investments. This is the core result...
Return Triangle for Employee Shares: Benefits for Employees, Companies and the Society (in German)
The return triangle for employee shares developed by experts of the hkp/// group calculates returns of, by way of examples, employee share ownership programs of the indices DAX, MDAX, TecDAX und SDAX, and for companies belonging to the...
Going and Being Public - the View of Small and Mid Seized Companies (in German)
Deutsches Aktieninstitut jointly published the results of a survey among small and mid seized listed companies and capital market experts regarding the going and being public. Apart from the necessity to invest more in shares via the...
Guideline for the Implementation of Employee Share Schemes (in German)
Together with EY Deutsches Aktieninstitut released a guideline explaining the steps for a successful implementation of employee share schemes (planning, design, compliance, communication and administration). These steps are illustrated by...
Equity Investment in Foundations – Break Down Reservations (in German)
Allocating assets partly into equities can help foundations to better serve their charitable objectives – not only at the currently low interest rates. This is a central result of a study of Deutsches Aktieninstitut and UBS Deutschland AG...
Equity Culture Begins in the Minds of People - what Germans Feel about Share Investments (in German)
The Germans still show a number of misunderunstandings about and prejudices against shares that form an obstacle for a deeper equity culture. However, the potential for improvement is higher than the number of shareholders in Germany...
As a result of regulation banks refrain more and more from providing investment advice in shares - a survey (in German)
As a result of the increasing regulation more and more banks refrain from providing investment advice for shares. This is the main outcome of a survey conducted among German credit institutions. Due to strict regulatory requirements 22 per...
Behavior and preferences of German shareholders (in German)
The study provides the results of asurvey among morethan 400,000 retail investors of Deutsche Post DHL. Answers to the following questions are given: What sources of information do retail investors use? Do they preferdividends or...
Employee shareholdership: A survey among German listed companies (in German)
A study conducted by Deutsches Aktieninstitut and Ernst [&] Young (EY) shows that many stock listed companies already provide a share based compensation or intend to implement one. Nevertheless, the potential for employee shareholdership in...
Enforcement of Financial Information 2013 (in German)
This joint study of Deutsches Aktieninstitut and PricewaterhouseCooopers summarises the experience of listed companies with the enforcement of accounts by the German enforcer, Deutsche Prüfstelle für Rechnungslegung (Financial Reporting...