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

Anna Maria Fellegara, Pier Luigi Marchini, Veronica Tibiletti

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

Abstract

The Italian mandatory regulation does not strictly define the concept of corporate groups, thus not allowing an immediate acknowledgement of the group structure. This circumstance makes it difficult to single out the economic decision responsibilities, so that minorities interests are less protected. In order to improve the groups ownership structure transparency, Italian Regulators recently issued a decree requiring groups to disclose, also in the financial statements, their subjection to a parent company. The paper aims to investigate the effectiveness and the quality of the groups corporate governance disclosure, focusing on the recent mandatory regulation impacts.
Titolo tradotto del contributo[Autom. eng. transl.] Disclosure on corporate governance in groups, an instrument for the protection of widespread interests. A critical analysis in the Italian context.
Lingua originaleItalian
pagine (da-a)9-35
Numero di pagine27
RivistaFINANCIAL REPORTING
Volume2011
Stato di pubblicazionePubblicato - 2011

Keywords

  • corporate disclosure
  • corporate governance
  • italian listed groups

Fingerprint Entra nei temi di ricerca di 'La disclosure sulla corporate governance nei gruppi, strumento di tutela di interessi diffusi. Un'analisi critica nel contesto italiano.'. Insieme formano una fingerprint unica.

Cita questo