Photo of Pietro Perotti

Pietro Perotti

Dr

  • WESSEX HOUSE 9.37

20062018
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Personal profile

Research interests

I am mainly interested in three broad areas of research: the capital market effects of accounting information; the determinants and consequences of financial reporting quality; empirical market microstructure and, more specifically, the process through which prices incorporate information.

The topics of my current research projects include: how accrual-based managerial discretion affects informational efficiency; accounting-based anomalies in the bond market; the impact of product market competition on the quality of segment level disclosure; how proximity to political power influences earnings management choices.

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 2006 2018

Open Access

Managerial Discretion in Accruals and Informational Efficiency

Perotti, P. & Windisch, D. Mar 2017 In : Journal of Business Finance and Accounting. 44, 3-4, p. 375-416

Research output: Contribution to journalArticle

Informational efficiency
Managerial discretion
Accruals
Abnormal accruals
Random walk

Output-Based Measurement of Accounting Comparability: A Survey of Empirical Proxies

Gross, C. & Perotti, P. 1 Dec 2017 In : Journal of Accounting Literature. 39, p. 1 - 22 22 p.

Research output: Contribution to journalArticle

Accounting research
Financial reporting
Financial accounting
4 Citations

The financial reporting consequences of proximity to political power

Gross, C., Koenigsgruber, R., Pantzalis, C. & Perotti, P. Nov 2016 In : Journal of Accounting and Public Policy. 35, 6, p. 609-634

Research output: Contribution to journalArticle

Open Access
File
3 Citations

Lot size constraints and market quality: evidence from the Borsa Italiana

Gozluklu, A. E., Perotti, P., Rindi, B. & Fredella, R. 2015 In : Financial Management. 44, 4, p. 905-945 41 p.

Research output: Contribution to journalArticle

Open Access
File
Lot size
Market quality
Liquidity
Informational efficiency
Stock exchange