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The book deals with the question of whether the procedure for the admission of claims according to § 148 AktG, from the point of view of the economic analysis of the law, as an as an efficient legal norm. The management board remuneration determined in breach of duty is chosen as a suitable example to give the reader an understanding of the necessity of the admissibility procedure. In the first partthe structures of the stock corporation, the special features of the topic of executive board Executive Board compensation and the admissibility procedure are described in detail.The second part of the thesis introduces the economic analysis of law, followed by an explanation of specific theories used to analyze corporations. Thepresented theories are used in the further course of the analysis of the admissibility procedure. The subsequent evaluation shows that the provision § 148 AktG can be evaluated as an efficient legal norm on the basis of the individual theories. However, the positive results, due to high procedural hurdles and low incentives of the shareholders to initiate the procedure.