If you made any changes in Pure these will be visible here soon.

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

Financial Statement Anomalies in the Bond Market

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

Research output: Contribution to journalArticle

1 Citation (Scopus)
Open Access
5 Citations (Scopus)

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
File
  • 2 Citations (Scopus)
    172 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
    File
  • 5 Citations (Scopus)
    155 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
    File
    8 Citations (Scopus)
    224 Downloads (Pure)