Banche e adesione al Codice di Autodisciplina sulla Corporate Governance: forma o sostanza?

Translated title of the contribution: [Autom. eng. transl.] Banks and adherence to the Corporate Governance Code of Conduct: form or substance?

Maria Luisa Di Battista, Paola Schwizer, Valeria Stefanelli

Research output: Contribution to journalArticle

Abstract

We examine the quality of corporate governance disclosure of the italian listed banks in the period 2010-2012, using two complementary methodologies. First, using a statistical software, we measure the degree of new information that each bank disseminates on corporate governance by publishing its Corporate Governance Report; second, we measure the degree of substantive compliance to the corporate governance code by examining in detail the quality of information on the implementation of the “Comply or explain principle”. The results indicate that there is room for increasing the quality of corporate governance disclosure.
Translated title of the contribution[Autom. eng. transl.] Banks and adherence to the Corporate Governance Code of Conduct: form or substance?
Original languageItalian
Pages (from-to)N/A-N/A
Number of pages20
JournalBANCARIA
Publication statusPublished - 2014

Keywords

  • banks
  • compliance
  • corporate governance

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