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Pietro Perotti



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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.

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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
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
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
Lot size
Market quality
Informational efficiency
Stock exchange