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 on employee stock option plans state that the favorable accounting treatment, even if not declared, has often been one of the main reasons for this form of compensation. According to that view, professionals and scholars forecasted that recognition required by IFRS 2 would imply a...