The Italian university system is undergoing signicant changes, especially in terms of research evaluation. This evolution is even more significant for disciplines where the systematic analysis of research activity has only recently been introduced (such as Economia Aziendale). In the light of...

Many studies carried out on employee stock option plans state that the favourable accounting treatment, even if not declared, is often one of the main reasons for this form of compensation.This paper aims at determining whether there is an association between the granting of employee stock...