6533b859fe1ef96bd12b7e7d
RESEARCH PRODUCT
I compensi degli amministratori: analisi della disclosure nei bilanci delle società italiane quotate
M GiorginoA ParisSergio Paternostrosubject
compensiRelazione di Corporate GovernanceDisclosure amministratori compensi Relazione di Corporate Governance società italiane quotatesocietà italiane quotateDisclosureamministratoridisclosure directors remuneration Financial Statement Corporate Governance Report listed Italian companiesdescription
This paper analyses the disclosure on the directors’ remuneration, whose primary role in a company, makes their information of particular interest to different stakeholders. 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.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2012-01-01 |