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

  • Maria Cleofe Giorgino
  • Anna Paris
  • Sergio Paternostro
Registered author(s):

    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 è quello di indagare nei documenti ufficiali (relativi all’esercizio 2009) delle 50 società 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 sarà valutata l’eventuale correlazione con alcuni parametri, selezionati in base a specifiche ipotesi di ricerca, inerenti alla struttura del board e alla dimensione aziendale.

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    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/3 (2012)
    Issue (Month): 3 ()
    Pages: 31-50

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-003004
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