I am the founder of a company and I have told my employees my salary, so this isn't really a theoretical question I guess. So, yes. I have no problem disclosing it to those who matter. The reason behind me disclosing it was to show that I was not the highest paid person in the company per salary. I have asked my employees if they want their salaries shared, they have overwhelmingly voted against it, even when I bring up negotiation power.