Pietro Perotti

University of Bath - School of Management

Claverton Down

Bath, BA2 7AY

United Kingdom

http://researchportal.bath.ac.uk/en/persons/pietro-perotti

SCHOLARLY PAPERS

18

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SSRN CITATIONS
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Top 30,223

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19

CROSSREF CITATIONS

13

Scholarly Papers (18)

1.

Financial Statement Anomalies in the Bond Market

Financial Analysts Journal, Vol. 75, Issue 3, 2019
Number of pages: 35 Posted: 12 Apr 2014 Last Revised: 05 Jun 2019
University of Houston, University of Bath - School of Management, University of Oklahoma and Utah State University - School of Accountancy
Downloads 902 (44,312)
Citation 9

Abstract:

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bond returns, market efficiency, financial statement anomalies

2.

ESG Risk and Syndicated Lending Relationship

Number of pages: 33 Posted: 29 Jul 2022
David Newton, Pietro Perotti, Ru Xie and Binru Zhao
University of Bath - School of Management, University of Bath - School of Management, University of Bath, School of management and University of Bath - School of Management
Downloads 389 (127,845)

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ESG risk, Syndicated lending, Cost of loans, Information asymmetry, Bank monitoring

3.

Managerial Discretion in Accruals and Informational Efficiency

Journal of Business, Finance & Accounting (JBFA), Forthcoming
Number of pages: 66 Posted: 24 Oct 2012 Last Revised: 21 Mar 2017
Pietro Perotti and David Windisch
University of Bath - School of Management and University of Amsterdam
Downloads 348 (144,725)

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Managerial discretion, Discretionary accruals, Informational efficiency, Stock return variance ratios

4.

Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies

Journal of Accounting Literature, Vol. 39, December 2017, pp. 1-22.
Number of pages: 63 Posted: 15 Mar 2016 Last Revised: 07 Jul 2022
Christian Gross and Pietro Perotti
University of Graz and University of Bath - School of Management
Downloads 327 (154,651)

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Comparability, Harmonization, Measurement, Empirical Financial Accounting, Survey

5.

The Financial Reporting Consequences of Proximity to Political Power

Gross, C., Königsgruber, R., Pantzalis, C., & Perotti, P. (2016). The financial reporting consequences of proximity to political power. Journal of Accounting and Public Policy, 35(6), 609-634.
Number of pages: 45 Posted: 15 May 2015 Last Revised: 11 Jun 2019
University of Graz, SKEMA Business School, University of South Florida and University of Bath - School of Management
Downloads 236 (215,560)
Citation 4

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earnings management, proximity to political power, political alignment, empirical financial accounting

6.

Market Makers as Information Providers: The Natural Experiment of STAR

Journal of Empirical Finance, Vol. 17, No. 5, pp. 895-917, December 2010
Number of pages: 54 Posted: 24 Dec 2008 Last Revised: 29 Nov 2010
Pietro Perotti and Barbara Rindi
University of Bath - School of Management and Bocconi University, IGIER and Baffi Carefin
Downloads 233 (218,286)

Abstract:

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specialists, information disclosure, limit order books, market quality, information asymmetries

7.

Vice-Chancellor Narcissism and University Performance

Number of pages: 69 Posted: 06 Oct 2022 Last Revised: 29 Jun 2023
Bangor Business School, Bangor University, University of Bath - School of Management, University of Essex and University of Bristol
Downloads 186 (268,818)

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Vice-Chancellor narcissism; signature size; university performance; destructive leadership; higher education

8.

Lot Size Constraints and Market Quality: Evidence from the Borsa Italiana

Financial Management, Vol. 44, Issue 4, pp. 905-945, 2015 , WBS Finance Group Research Paper No. 146
Number of pages: 67 Posted: 21 Oct 2010 Last Revised: 23 Dec 2019
University of Warwick, University of Bath - School of Management, Bocconi University, IGIER and Baffi Carefin and Bocconi University
Downloads 173 (286,338)

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minimum trade unit constraint, limit order book, market liquidity, adverse selection costs

9.

Does Tax Avoidance Impair Accounting Comparability?

Journal of Accounting Literature, Forthcoming
Number of pages: 53 Posted: 29 Apr 2022 Last Revised: 01 Aug 2023
Paul L Baker, Peiwei Lyu and Pietro Perotti
University of Bath - School of Management, University of Bath and University of Bath - School of Management
Downloads 166 (296,517)

Abstract:

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tax avoidance, accounting comparability

10.

Product Market Competition and Firms’ Disclosure of Cross-Segment Differences in Performance

ABACUS
Number of pages: 37 Posted: 09 Jun 2020 Last Revised: 10 Sep 2020
Université Côte d'Azur, University of Bath - School of Management, University of Graz, University of Bath - School of Management and University of Amsterdam
Downloads 78 (509,576)
Citation 1

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Product Market Competition, Existing Competition, Potential Competition, Segment Reporting, Cross-Segment Differences

11.

Quality comes cheap: Evidence from auditing in Islamic banks

Number of pages: 37 Posted: 14 May 2021 Last Revised: 27 Jul 2022
Vasileios Pappas and Pietro Perotti
University of Kent, Kent Business School and University of Bath - School of Management
Downloads 66 (558,656)

Abstract:

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Islamic banking, audit fees, audit quality

12.

ESG Risk and Syndicated Lending Relationship

Number of pages: 32 Posted: 25 Sep 2023
David Newton, Pietro Perotti, Ru Xie and Binru Zhao
University of Bath, University of Bath - School of Management, University of Bath, School of management and Bangor Business School
Downloads 12 (928,567)

Abstract:

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ESG risk, Syndicated lending, Cost of loans, Information asymmetry, Bank monitoring

13.

Analysts’ Cash Flow Forecasts and the Underreaction to Earnings Forecast Revisions

Posted: 20 Jul 2022
Pietro Perotti and David Windisch
University of Bath - School of Management and University of Amsterdam

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Cash flow forecasts; Earnings forecasts, Post earnings forecast revision drift

14.

A Machine Learning Approach to Detect Accounting Frauds

Posted: 02 Jun 2022 Last Revised: 19 Sep 2023
CMC Markets, University of Bath, School of management, University of Bath - School of Management and University of Bath - School of Management

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machine learning, logistic regressions, accounting irregularities, AAERs

15.

The Consequences of Audit Partner Narcissism: Evidence From the UK Market

Posted: 23 May 2022 Last Revised: 24 May 2022
Mara Cameran, Peiwei Lyu and Pietro Perotti
Bocconi University - Department of Accounting, University of Bath and University of Bath - School of Management

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Narcissism, Audit partner, Audit quality, Audit fees

16.

One Size Fits All? High Frequency Trading, Tick Size Changes and the Implications for Exchanges: Market Quality and Market Structure Considerations

Review of Quantitative Finance and Accounting, Vol. 50, pp. 353–392, 2018.
Posted: 20 Mar 2017 Last Revised: 28 Jul 2022
Thanos Verousis, Pietro Perotti and Georgios Sermpinis
University of Essex, University of Bath - School of Management and University of Glasgow
Downloads 0 (1,030,294)
Citation 2

Abstract:

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tick size, market quality, microstructure, high frequency trading, trading costs, minimum trading unit

17.

Earnings Quality Measures and Excess Returns

Journal of Business Finance and Accounting, Forthcoming
Posted: 26 Jan 2014
Pietro Perotti and Alfred Wagenhofer
University of Bath - School of Management and University of Graz

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earnings quality, excess returns, abnormal returns, accruals quality, smoothing, value relevance

18.

Order Aggressiveness as a Metric to Assess the Usefulness of Accounting Information

The International Journal of Accounting, Vol. 45, pp. 306–333, 2010
Posted: 05 May 2008 Last Revised: 28 Nov 2013
Pietro Perotti
University of Bath - School of Management

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Decision usefulness metrics, Disclosure of accounting information, Traders' strategies