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Stock option plan practices in family firms: The idiosyncratic private benefits approach

Tiscini, Riccardo; Raoli, Elisa - In: Journal of Family Business Strategy 4 (2013) 2, pp. 93-105

In this study, we propose an original explanation, which is an alternative to “optimal contracting theory” and “rent extraction theory”, for the use of stock option plans (SOPs) in family firms. This explanation is based on a classification of the private benefits of control, which...

Persistent link: https://www.econbiz.de/10011065832

Early Warning Systems for financial crises prediction in private companies : evidence from the Italian context

Daniele, Mario; Raoli, Elisa - In: Financial reporting : journal of financial communication (2024) 2, pp. 133-161

Persistent link: https://www.econbiz.de/10015271607

Stock option plan practices in family firms : the idiosyncratic private benefits approach

Tiscini, Riccardo; Raoli, Elisa - In: Journal of family business strategy 4 (2013) 2, pp. 93-105

Persistent link: https://www.econbiz.de/10009763760

Key factors for success of social enterprises in Italy : analysis of financial and operating performance

Magnanelli, Barbara Sveva; Raoli, Elisa; Sacchi, Agnese - In: Review of economics & finance 6 (2016) 1, pp. 43-60

Persistent link: https://www.econbiz.de/10011448645

Female directors in Italy : the state of art after the mandatory gender quota

Magnanelli, Barbara Sveva; Raoli, Elisa; Tiscini, Riccardo - In: Corporate ownership & control : international … 14 (2016/2017) 3, pp. 157-169

Persistent link: https://www.econbiz.de/10011794323

Discussion of Do female directors on corporate boards make a difference in family owned businesses?

Karuna, Christo - In: Journal of international accounting research 19 (2020) 2, pp. 163-166

Persistent link: https://www.econbiz.de/10012384886

Do female directors on corporate boards make a difference in family owned businesses?

Magnanelli, Barbara Sveva; Nasta, Luigi; Raoli, Elisa - In: Journal of international accounting research 19 (2020) 1, pp. 85-102

Persistent link: https://www.econbiz.de/10012406225

IFRS 16 and Corporate Financial Performance in Italy : An Empirical Post-Implementation Analysis

Raoli, Elisa - 2021 - 1st ed. 2021.

Chapter 1. Introduction -- Chapter 2. Lease accounting framework and the development of international Accounting standards -- Chapter 3. Lease accounting literature review and hypotheses development -- Chapter 4. Post-implementation analysis of IFRS 16 on companies’ financial Structure,...

Persistent link: https://www.econbiz.de/10012508394

Female leadership

Magnanelli, Barbara Sveva; Raoli, Elisa - In: Diversity and Equity in Accounting : Emerging Issues, …, (pp. 175-187). 2025

Persistent link: https://www.econbiz.de/10015395522

Shattering the glass ceiling : female leadership and acquisitiveness in family and nonfamily firms

Magnanelli, Barbara Sveva; Pirolo, Luca; Raoli, Elisa - In: Finance research letters 67 (2024) 1, pp. 1-6

Persistent link: https://www.econbiz.de/10015061535