I compensi degli amministratori: analisi della disclosure nei bilanci delle società italiane quotate

This paper analyses the disclosure on the directors’ remuneration, whose primaryrole in a company, makes their information of particular interest to different stakeholders. The authors’ aim is to investigate the official documents (for 2009) of the 50most capitalized listed Italian companies, in order to verify the compulsory and/orvoluntary disclosure provided about the remuneration paid to their directors. The findingswill be summarized in a disclosure index whose correlation with some parameters(selected on the basis of specific research hypothesis) concerning board structureand company size will be assessed.