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I compensi agli amministratori: analisi della disclosure nei Bilanci delle società italiane quotate
Author/s: Maria Cleofe Giorgino, Anna Paris, Sergio Paternostro 
Year:  2012 Issue: Language: Italian 
Pages:  20 Pg. 31-50 FullText PDF:  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, in "FINANCIAL REPORTING" 3/2012, pp. 31-50, DOI:10.3280/FR2012-003004


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