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• W1954293613 abstract "Il presente studio analizza la qualita dell’informativa presente nel documento “Relazione sulla remunerazione” delle imprese quotate presso Borsa Italiana nel segmento STAR . L'obiettivo del presente lavoro e sviluppato su tre livelli di analisi: valutare la qualita della disclosure della Relazione sulla remunerazione per gli anni  2011( first adoption ) e 2012; valutare il grado di coerenza tra quanto dichiarato nel 2011 in termini di politica remunerativa prospettica (per il 2012) e quanto rendicontato nel 2012; verificare se e quali elementi di corporate governance sono in grado di influenzare la qualita della remuneration disclosure . In merito al primo obiettivo, i risultati evidenziano un livello complessivo medio di compliance che si attesta intorno al 60% dato di per se  non soddisfacente se si considera che il campione di riferimento e costituito da imprese impegnate a rispettare standard elevati di qualita e trasparenza. I risultati relativi alla coerenza tra politica remunerativa dichiarata e sistema di remunerazione introdotto dalle imprese evidenziano, altresi, risultati non confortanti (piu del 70% delle aziende del campione mostra un livello di incoerenza parziale). I risultati riconducibili al terzo obiettivo della ricerca  indicano una correlazione tra il numero di donne nei cda e la frequenza del numero di riunioni dei cda e la disclosure quality . aim of this paper is to assess the disclosure quality in the document called The Remuneration Report covering the years 2011 and 2012 for companies listed on the STAR segment of the Italian Stock Exchange. This aim has been developed on three levels: assessing the disclosure quality in the remuneration report in 2011 (which is first application) and in 2012; assessing the consistency between what is declared in 2011 about the remuneration policy for 2012 and what has been really done in 2012; establishing whether and which elements of governance are able to influence the quality of disclosure on remuneration system. About the first point, the results show an overall average level of compliance that is around 60% and, therefore, not exciting, especially considering the sample (companies engaged to respect high standards of quality and transparency). Also the results about the consistency of the remuneration policy with respect to the compensation paid is not satisfactory (more than 70% of the sample companies show partial inconsistency). In relation to the third point, the results show the importance of the number of women in the board and the number of meetings of the board, as determinants of disclosure quality." @default.
• W1954293613 created "2016-06-24" @default.
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• W1954293613 date "2015-07-19" @default.
• W1954293613 modified "2023-09-26" @default.
• W1954293613 title "La qualità della remuneration disclosure nelle imprese quotate italiane" @default.
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• W1954293613 doi "https://doi.org/10.6092/2038-5498/6.2.49-61" @default.
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