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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 2019

Financial Statement Anomalies in the Bond Market

Crawford, S. S., Perotti, P., Price, R. A. & Skousen, C. J., 18 Apr 2019, In : Financial Analysts Journal. 75, 3, p. 105-124 20 p.

Research output: Contribution to journalArticle

4 Citations (Scopus)
Open Access
1 Citation (Scopus)
77 Downloads (Pure)

Managerial Discretion in Accruals and Informational Efficiency

Perotti, P. & Windisch, D., 24 Apr 2017, In : Journal of Business Finance and Accounting. 44, 3-4, p. 375-416 42 p.

Research output: Contribution to journalArticle

Open Access
Informational efficiency
Managerial discretion
Abnormal accruals
Random walk
1 Citation (Scopus)
53 Downloads (Pure)

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

Open Access
Accounting research
Financial reporting
Financial accounting
5 Citations (Scopus)
109 Downloads (Pure)

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