Search results for "Govenrance"

Il ruolo della governance nelle scelte di informativa volontaria sul web. Una analisi sulle società quotate italiane

2013

Starting from the theoretical assumptions of the agency theory, the paper analyzes the effects ofcorporate governance on the dissemination of financial information on-line (Internet FinancialReporting) in respect of Italian companies characterized by a high concentration of ownership. Thisaspect, in fact, impacts on the choices of governance and these, in turn, affect the level of voluntarydisclosure. The activities of Internet Financial Reporting are measured through a disclosure indexcalculated on the basis of the information (considering the form and content) in the Investor Relationssection. Corporate governance is observed in a wide size, intended to grasp issues related to ownershipst…