Mariasofia Houben

Quoted banks and procedures for related party transactions: Consob principles and Banca d'Italia Regulation.

  • Abstract

Informations and abstract

Keywords: Related Party Transactions; Quoted Banks; Corporate Governance. JEL Classification: G21; G30; K22.

The paper analyses the recent italian regulations of related party transactions issued by Consob and Banca d'Italia. The two regulations address to partially overlapping subjects: Consob regulation is dedicated to listed companies while the one of the Banca d'Italia addresses to banks. Banks listed in the stock exchange have to apply both regulations. This study investigates problems belonging to the presence of different sources of law which should regulate the same issue, and for this purpose it analyses how a sample of quoted banks have applied procedures.

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