Pietro Bonetti

University of Navarra, IESE Business School

Avenida Pearson 21

Barcelona, 08034

Spain

SCHOLARLY PAPERS

11

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3,741

TOTAL CITATIONS
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Top 20,764

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50

Scholarly Papers (11)

Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing, Drilling Activity and Water Quality

European Corporate Governance Institute - Law Working Paper No. 676/2023
Number of pages: 102 Posted: 01 Aug 2022 Last Revised: 30 Apr 2024
Pietro Bonetti, Christian Leuz and Giovanna Michelon
University of Navarra, IESE Business School, University of Chicago - Booth School of Business and University of Padua
Downloads 700 (78,143)
Citation 8

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Environmental regulation, Fracking, Real effects, Disclosure, Water pollution, Sustainability, Corporate social responsibility, Externalities, Unconventional oil & gas development

Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking and Water Quality

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2023-06
Number of pages: 87 Posted: 19 Jan 2023 Last Revised: 14 Mar 2025
Pietro Bonetti, Christian Leuz and Giovanna Michelon
University of Navarra, IESE Business School, University of Chicago - Booth School of Business and University of Padua
Downloads 311 (205,848)

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Environmental regulation, Fracking, Real effects, Disclosure, Water pollution, Sustainability, Corporate social responsibility, Externalities, Unconventional oil & gas development

Internalizing Externalities Through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality

NBER Working Paper No. w30842
Number of pages: 103 Posted: 16 Jan 2023 Last Revised: 14 Apr 2023
Pietro Bonetti, Christian Leuz and Giovanna Michelon
University of Navarra, IESE Business School, University of Chicago - Booth School of Business and University of Padua
Downloads 30 (1,043,471)

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2.

Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster

European Accounting Review (forthcoming)
Number of pages: 77 Posted: 02 Jan 2014 Last Revised: 24 Mar 2025
Pietro Bonetti, Charles H. Cho and Giovanna Michelon
University of Navarra, IESE Business School, ESSEC Business School and University of Padua
Downloads 864 (60,081)
Citation 17

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Environmental disclosure; Cost of capital; Disclosure reaction; Carbon emissions.

3.
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Citation 6

Disclosure Regulation and Corporate Acquisitions

Journal of Accounting Research, Forthcoming, European Corporate Governance Institute – Finance Working Paper No. 654/2020
Number of pages: 93 Posted: 05 Jan 2019 Last Revised: 02 Feb 2020
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School
Downloads 432 (142,681)
Citation 6

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disclosure regulation, takeover market, takeover laws, mergers and acquisitions

Disclosure Regulation and Corporate Acquisitions

CEPR Discussion Paper No. DP13458
Number of pages: 90 Posted: 23 Jan 2019 Last Revised: 27 Jan 2020
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School
Downloads 5 (1,348,279)
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Acquisitions, Disclosure regulation, market for corporate control, mergers, Proprietary costs, Takeover laws

Disclosure Regulation and Corporate Acquisitions

Journal of Accounting Research, Volume 58, Issue 1, March 2020, IESE Business School Working Paper No. 64025
Posted: 09 Mar 2020
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
University of Navarra, IESE Business School, IESE Business School and University of Navarra, IESE Business School

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disclosure regulation; takeover market; takeover laws; mergers and acquisitions

4.

Climate Disclosures and Decarbonization along the Supply Chain

IESE Business School Working Paper No. 4850301
Number of pages: 69 Posted: 31 May 2024 Last Revised: 11 Mar 2025
University of Navarra, IESE Business School, University of Navarra - IESE Business School, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 362 (176,589)

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JEL classification : G30, M41, Q53 GHG Emissions, Climate Disclosure, CDP disclosure, Supply Chains

5.

Debt Renegotiation and the Properties of Accounting Information: Evidence from a Bankruptcy Reform

Number of pages: 69 Posted: 21 Dec 2016 Last Revised: 18 Jun 2021
Pietro Bonetti
University of Navarra, IESE Business School
Downloads 322 (199,842)
Citation 4

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Debt renegotiation, legal institutions, bankruptcy laws, timely loss recognition.

6.

Boosting International Investment: The Role of Expert Assessments of Corporate Governance

European Corporate Governance Institute – Finance Working Paper No. 765/2021
Number of pages: 70 Posted: 03 Jun 2021 Last Revised: 30 Jan 2023
Pietro Bonetti and Gaizka Ormazabal
University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 228 (284,621)

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Reputational incentives, corporate governance, certification, expert assessments, foreign investment, index inclusion.

7.

Boosting Foreign Investment: The Role of Certification of Corporate Governance

Journal of Accounting Research, Forthcoming, IESE Business School Working Paper No. 4342713
Number of pages: 56 Posted: 31 Jan 2023
Pietro Bonetti and Gaizka Ormazabal
University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 173 (367,515)

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Reputational incentives, corporate governance, certification, expert assessments, foreign investment.

8.

Large-Sample Evidence on the Impact of Unconventional Oil and Gas Development on Surface Waters

Science Aug 2021: Vol. 373, Issue 6557, pp. 896-902, DOI: 10.1126/science.aaz2185
Number of pages: 76 Posted: 17 Sep 2021 Last Revised: 10 Dec 2021
Pietro Bonetti, Christian Leuz and Giovanna Michelon
University of Navarra, IESE Business School, University of Chicago - Booth School of Business and University of Padua
Downloads 148 (419,701)
Citation 15

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Hydraulic fracturing, fracking, water quality, contamination

9.

Cross-border spillover effects of corporate taxes

HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2025/010
Number of pages: 63 Posted: 07 Feb 2025
Pietro Bonetti, Martin Jacob and Gaizka Ormazabal
University of Navarra, IESE Business School, University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 105 (547,788)

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supply-chain links, spillover effects, tax incidence, corporate tax

10.

Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking and Water Quality

Number of pages: 87 Posted: 25 Oct 2024 Last Revised: 12 Mar 2025
Pietro Bonetti, Christian Leuz and Giovanna Michelon
University of Navarra, IESE Business School, University of Chicago - Booth School of Business and University of Padua
Downloads 61 (753,694)

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11.

The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock

Journal of Business Finance & Accounting, Forthcoming
Posted: 07 Jul 2017
Pietro Bonetti, Antonio Parbonetti and Elisabetta Ipino
University of Navarra, IESE Business School, University of Padua and Concordia University, Quebec - Department of Accountancy

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accounting conservatism, accounting regulation, corporate governance