The management of corporations is generally subject to the restrictions of the Stock Corporation Act, particularly regarding the structuring of executive board responsibilities and the exercise of directive powers over subsidiaries. Norbert Bach identifies legally compliant basic models of corporate governance organization and evaluates them using a decision-theoretical efficiency concept. He empirically tests the resulting theses and recommendations based on 101 German corporations listed in the Prime Standard of the Frankfurt Stock Exchange. Basic models aimed at specialization are not only theoretically the most efficient organizational solution but are also the most commonly found among publicly traded corporations. While smaller corporations prefer the basic model of specialized decoupling, the greatest efficiency gains occur in larger corporations.