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La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un’analisi critica nel contesto italiano

Listed author(s):
  • Anna Maria Fellegara
  • Veronica Tibiletti
  • Pier Luigi Marchini
Registered author(s):

    Nella normativa nazionale, il concetto di gruppo aziendale non è precisamente definito. Di conseguenza, il riconoscimento dei confini di gruppo non è sempre immediato, il che può implicare difficoltà nell’individuazione delle responsabilità delle scelte economiche assunte al suo interno. Tale circostanza può danneggiare gli interessi dei soci di minoranza. Con riferimento a questi temi, in Italia sono state introdotte regole volte a rendere maggiormente trasparenti gli assetti proprietari nei gruppi aziendali. Gli autori si propongono di analizzare qualità ed efficacia della comunicazione in tema di Corporate governance dei gruppi aziendali, con particolare riferimento agli effetti prodotti dalla normativa in materia di direzione e coordinamento di società.

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    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/1 (2011)
    Issue (Month): 1 ()
    Pages: 9-35

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-001002
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