La Relazione del Collegio sindacale nelle società quotate. Primi risultati di una ricerca empirica
Abstract
The report of the Board of
Statutory Auditors to the shareholders’ meeting is one of the documents that is
presented with the separate financial statements of listed entities. It
constitutes the instrument to communicate to the shareholders and to the
market, the supervisory activity carried out. For this reason it is necessary
to ensure that it is properly presented. However, the content of the Board of
Statutory Auditors' report is not clearly defined by laws and, therefore, the
structure is still very heterogeneous. In order to study this phenomenon, laws
have been analyzed with the purpose to identify the information to be provided
in the Report of the Board of Statutory Auditors. Subsequently, a sample of
relations was taken into consideration with the aim of identifying the
completeness of the content and the structure.
Close [X]
Buy the article
Cibo assum quidam at est, iusto tibique dissentiet eum ad. Te partem persius mentitum pri. Duo no commodo senserit. Ferri rebum debitis ea pri, timeam blandit rationibus te nam. Velit phaedrum interpretaris his id, mutat vidisse facilis eu pri.