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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 directors were designed, this paper sheds light on how stock options are used in Italian blockholder-dominated listed firms. Empirical evidence from a unique hand-collected dataset comprising stock options granted by Italian non-financial listed firms between 2004 and 2006 suggests that stock option design seems to be better explained by rent-extraction theory than by optimal contracting theory. Our results suggest that board independence, particularly in terms of minority shareholders?? representation, seems to have a positive influence on stock option design. These findings are consistent with rent-extraction theory: stock option designs that are not explained by optimal-contracting theory are likely to reflect governance/agency problems. This study provides insights on executive remuneration to policy-makers. It is recommended that codes of best practice should stress the importance of stock option design and of remuneration committees?? independence, in particular in terms of minority shareholders?? representation. Last but not least, this study points out the importance of enforcing substantial compliance with the codes?? recommendations. 相似文献
23.
Andrea Cossu 《Journal of historical sociology》2018,31(3):314-329
The sociological analysis of the reputation of historical figures has rarely paid attention to temporal delays in the emergence of collective memory. This article focuses on a case of belated reputation as a particular reputational trajectory. I analyse the reputational trajectory of the Italian Giorgio Perlasca, who posed as Spain's representative in Budapest during the German occupation of 1944‐5, and saved thousands of Jews from deportation. Upon his return to Italy, his story was neglected, only to resurface forty years after the events. An analysis of these processes requires the consideration of three factors: the presence of agents who promote a reputation, the configuration of centre‐periphery relations, and the memorability of the figure. The consideration of how these three factors change over time offers an adequate account of processes of commemoration. 相似文献
24.
How do Australian adult mental health clinicians manage the challenges of working with parental mental illness? A phenomenological study
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Phillip Tchernegovski Andrea E. Reupert Darryl J. Maybery 《Child & Family Social Work》2018,23(3):381-389
Adult mental health clinicians face a range of challenges that hinder their use of family‐focused practices when working with consumers who are parents. The purpose of this study was (a) to examine clinicians' experiences when working with parents and (b) identify strategies they found to be effective when working with parents. Eleven Australian mental health clinicians were recruited who regularly worked with consumers who are parents. Semistructured interviews were conducted within a qualitative paradigm and analysed using interpretative phenomenological analysis. Themes were identified which related to (a) managing sensitive parenting conversations, (b) making decisions about child safety in unclear or unpredictable situations, and (c) working with child protection services. Participants had developed strategies for managing the challenges of the first two practice issues and suggested organizational changes that could facilitate collaboration with child protection services. The findings highlight that the challenges of working with parents with mental health issues cannot be addressed with a one‐size‐fits‐all approach. Initiatives to facilitate the effective support of parents and their children need to be informed by contextual factors, including clinical practice. 相似文献
25.
Andrea Hetling Judy L. Postmus Cecilia Kaltz 《Journal of Family and Economic Issues》2016,37(4):672-685
Financial literacy programs are quickly gaining in popularity around the globe. A relatively new target group is survivors of intimate partner violence (IPV), an economically vulnerable group for whom resource acquisition is related to personal safety and well-being. This study is a randomized controlled trial of a financial literacy curriculum designed for and delivered to a sample of 300 IPV survivors from 14 agencies in seven US states and Puerto Rico. Findings, based on difference-in-difference analyses and OLS regression models, indicate a strong effect of the curriculum on self-reported financial knowledge and behaviors and support the expansion of similar programs for survivors. 相似文献
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Andrea F. Presbitero 《Development policy review : the journal of the Overseas Development Institute》2009,27(5):529-559
This article provides new evidence on the effects of recent debt‐relief programmes on different macroeconomic indicators in developing countries, focusing on the Heavily Indebted Poor Countries (HIPCs). The relationship between debt relief and institutional change is also investigated to assess whether donors are moving towards ex‐post governance conditionality. Results show that debt relief is only weakly associated with subsequent improvements in economic performance but is correlated with increasing domestic debt which undermines the positive achievements in reducing external debt service. There is also evidence that donors are moving towards a more sensible allocation of debt forgiveness, rewarding countries which have better policies and institutions. 相似文献
28.
Andrew G. Atkeson Andrea L. Eisfeldt Pierre‐Olivier Weill 《Econometrica : journal of the Econometric Society》2015,83(6):2231-2292
We develop a parsimonious model to study the equilibrium and socially optimal decisions of banks to enter, trade in, and possibly exit, an OTC market. Although we endow all banks with the same trading technology, banks' optimal entry and trading decisions endogenously lead to a realistic market structure composed of dealers and customers with distinct trading patterns. We decompose banks' entry incentives into incentives to hedge risk and incentives to make intermediation profits. We show that dealer banks enter more than is socially optimal. In the face of large negative shocks, they may also exit more than is socially optimal when markets are not perfectly resilient. 相似文献
29.
David Card David S. Lee Zhuan Pei Andrea Weber 《Econometrica : journal of the Econometric Society》2015,83(6):2453-2483
We consider nonparametric identification and estimation in a nonseparable model where a continuous regressor of interest is a known, deterministic, but kinked function of an observed assignment variable. We characterize a broad class of models in which a sharp “Regression Kink Design” (RKD or RK Design) identifies a readily interpretable treatment‐on‐the‐treated parameter (Florens, Heckman, Meghir, and Vytlacil (2008)). We also introduce a “fuzzy regression kink design” generalization that allows for omitted variables in the assignment rule, noncompliance, and certain types of measurement errors in the observed values of the assignment variable and the policy variable. Our identifying assumptions give rise to testable restrictions on the distributions of the assignment variable and predetermined covariates around the kink point, similar to the restrictions delivered by Lee (2008) for the regression discontinuity design. Using a kink in the unemployment benefit formula, we apply a fuzzy RKD to empirically estimate the effect of benefit rates on unemployment durations in Austria. 相似文献
30.
Decio Coviello Andrea Ichino Nicola Persico 《Journal of the European Economic Association》2015,13(5):906-947
Much work is carried out in short, interrupted segments. This phenomenon, which we label task juggling, has been overlooked by economists. We study the work schedules of some judges in Italy documenting that they do juggle tasks and that juggling causally lowers their productivity substantially. To measure the size of this effect, we show that although all these judges receive the same workload, those who juggle more trials at once instead of working sequentially on few of them at each unit of time, take longer to complete their portfolios of cases. Task juggling seems to have no adverse effect on the quality of the judges' decisions, as measured by the percent of decisions appealed. To identify these causal effects we estimate models with judge fixed effects and we exploit the lottery assigning cases to judges. We discuss whether task juggling can be viewed as inefficient, and provide a back‐of‐the‐envelope calculation of the social cost of longer trials due to task juggling. 相似文献