Autore
Del Linz, Manuel

Titolo
La disciplina sui compensi dei manager nelle società quotate e l'esame delle prime relazioni sulla remunerazione
Periodico
Banca impresa società
Anno: 2012 - Volume: 31 - Fascicolo: 3 - Pagina iniziale: 451 - Pagina finale: 486

This paper tackles the subject of managers' pay in listed companies, with particularattention to the newly introduced duty of drafting reports on remuneration,by analyzing multiple pieces of legislation dealing with the matter that have been enactedat various legislative levels in our regulatory environment. The paper briefly reconstructsthe iter through which such regulatory approach has developed and verifies,also in a comparative perspective, the level of adaptation of domestic legislationto EC directives. Moreover, the paper conducts an empirical analysis of some managementremuneration reports recently issued by listed companies operating withinthe financial and insurance industry in Italy, in order to evaluate the degree of implementation of such regulations and to point out the need of further intervention.



SICI: 1120-9453(2012)31:3<451:LDSCDM>2.0.ZU;2-O
Testo completo: http://www.mulino.it/download/article/10.1435/73085
Testo completo alternativo: http://www.mulino.it/doi/10.1435/73085

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