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I compensi agli amministratori: analisi della disclosure nei Bilanci delle societ? italiane quotate

Author

Listed:
  • Maria Cleofe Giorgino
  • Anna Paris
  • Sergio Paternostro

Abstract

Il presente contributo intende analizzare la disclosure relativa alla remunerazione percepita dagli amministratori, il cui ruolo di primo piano nel definire le sorti di un?azienda rende l?informativa ad essi correlata di particolare interesse per i diversi stakeholder. Obiettivo degli autori ? quello di indagare nei documenti ufficiali (relativi all?esercizio 2009) delle 50 societ? italiane quotate maggiormente capitalizzate, al fine di verificare il livello di informativa obbligatoria e/o volontaria ivi fornita in merito ai compensi percepiti dai rispettivi amministratori. Le risultanze emerse saranno sintetizzate in un disclosure index di cui sar? valutata l?eventuale correlazione con alcuni parametri, selezionati in base a specifiche ipotesi di ricerca, inerenti alla struttura del board e alla dimensione aziendale.

Suggested Citation

  • Maria Cleofe Giorgino & Anna Paris & Sergio Paternostro, 2012. "I compensi agli amministratori: analisi della disclosure nei Bilanci delle societ? italiane quotate," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(3), pages 31-50.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003004
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