In this paper we analyse boards of directors as workgroups, ie groups of people that perform
one or more tasks within an organisational context. Building on previous studies, we …

The paper discusses to what extent Parmalat's failure can be considered a particularly
Italian case. The main characteristics of Parmalat's corporate governance structure are …

This paper discusses the role of the board of statutory auditors as a monitoring device within
the prevailing Italian corporate governance system, characterised by the presence of a …

An evolutionary perspective on CEO-board relations suggests that CEO objectives and
interests change over time, and that board roles should shift accordingly, from CEO …

ABSTRACT Manuscript Type: Empirical Research Question/Issue: Recent dynamics in the
institutional and market environment facilitated the propagation of equity incentive plans …

The aim of this study is to explore how stock options are used for executive remuneration in
blockholder-dominated listed firms. By analysing how stock options granted to executive …

Stock options (hereafter SOs) have been extensively investigated by the literature. The
debate has been mainly grounded in the agency theory that has interpreted these tools as …

Accounting for stock options and share-based remuneration is a controversial issue. The
purpose of this study is to explore the impact of the mandatory adoption of IFRS 2 on …

The first part of this paper provides an historical perspective on the evolution of the Italian
system of corporate governance from the late nineteenth century to the present. It shows the …

Negli studi più recenti condotti sull'internal auditing si evidenzia come, in un numero via via
maggiore di aziende, il raggio di azione di tale funzione tenda ad estendersi dalle …