affiliation not provided to SSRN, European University of Rome, CONSOB (Commissione Nazionale per le Società e la Borsa), CONSOB (Commissione Nazionale per le Società e la Borsa), European University of Rome, affiliation not provided to SSRN, Università degli Studi della Basilicata, University of Turin, Faculty of Law, University of Siena, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and European University of Rome