I compensi agli amministratori: analisi della disclosure nei Bilanci delle società italiane quotate
Journal title FINANCIAL REPORTING
Author/s Maria Cleofe Giorgino, Anna Paris, Sergio Paternostro
Publishing Year 2012 Issue 2012/3 Language Italian
Pages 20 P. 31-50 File size 519 KB
DOI 10.3280/FR2012-003004
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This paper analyses the disclosure on the directors’ remuneration, whose primary role in a company, makes their information of particular interest to different stakehol- ders. The authors’ aim is to investigate the official documents (for 2009) of the 50 most capitalized listed Italian companies, in order to verify the compulsory and/or voluntary disclosure provided about the remuneration paid to their directors. The findings will be summarized in a disclosure index whose correlation with some parameters (selected on the basis of specific research hypothesis) concerning board structure and company size will be assessed.
Keywords: Disclosure, directors, remuneration, Financial Statement, Corporate Governance Report, listed Italian companies.
Maria Cleofe Giorgino, Anna Paris, Sergio Paternostro, I compensi agli amministratori: analisi della disclosure nei Bilanci delle società italiane quotate in "FINANCIAL REPORTING" 3/2012, pp 31-50, DOI: 10.3280/FR2012-003004