LA RAPPRESENTAZIONE CONTABILE E L'ESPOSIZIONE IN BILANCIO DEI PIANI DI STOCK OPTION NELLA PRASSI ITALIANA

Translated title of the contribution: [Autom. eng. transl.] THE ACCOUNTING REPRESENTATION AND EXPOSURE ON THE BALANCE SHEET OF THE STOCK OPTION PLANS IN THE ITALIAN PRACTICE

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The contribution investigates the role played by stock options in creating value, given that the instrument in question requires to be implemented with attention to precise technical profiles and, above all, taking into account relevant ethical rules.
Translated title of the contribution[Autom. eng. transl.] THE ACCOUNTING REPRESENTATION AND EXPOSURE ON THE BALANCE SHEET OF THE STOCK OPTION PLANS IN THE ITALIAN PRACTICE
Original languageItalian
Title of host publicationSTOCK OPTION E INCENTIVAZIONE AL MANAGEMENT
EditorsMASSIMO REGALLI
Pages454-471
Number of pages18
Publication statusPublished - 2004

Keywords

  • stock option

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