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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 2019

Financial Statement Anomalies in the Bond Market

Crawford, S., Perotti, P., Price, R. & Skousen, C., 15 Jan 2019, (Accepted/In press) In : Financial Analysts Journal.

Research output: Contribution to journalArticle

2 Citations
Open Access
1 Citations

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
1 Citations

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