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

16

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2,278

SSRN CITATIONS
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Top 18,652

in Total Papers Citations

22

CROSSREF CITATIONS

34

Scholarly Papers (16)

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 824 (40,931)
Citation 6

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bond returns, market efficiency, financial statement anomalies

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 316 (130,656)

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

Managerial Discretion in Accruals and Informational Efficiency

Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 375-416, 2017
Number of pages: 42 Posted: 25 Apr 2017
Pietro Perotti and David Windisch
University of Bath - School of Management and University of Amsterdam
Downloads 1 (894,432)
Citation 1

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managerial discretion, abnormal accruals, informational efficiency, stock return variance ratios

3.

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

Forthcoming, Journal of Accounting Literature
Number of pages: 63 Posted: 15 Mar 2016 Last Revised: 28 Sep 2017
Christian Gross and Pietro Perotti
University of Graz and University of Bath - School of Management
Downloads 310 (134,127)

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Comparability, Harmonization, Measurement, Empirical Financial Accounting, Survey

4.

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 205 (201,731)
Citation 4

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

5.

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 and IGIER and Baffi Carefin
Downloads 201 (205,374)

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

6.

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 and IGIER and Baffi Carefin and Bocconi University
Downloads 143 (273,917)

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

7.

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, Forthcoming
Number of pages: 44 Posted: 20 Mar 2017 Last Revised: 21 Mar 2017
Thanos Verousis, Pietro Perotti and Georgios Sermpinis
University of Essex, University of Bath - School of Management and University of Glasgow
Downloads 123 (306,882)
Citation 2

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

8.

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 61 (468,581)
Citation 1

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

9.

Quality comes cheap: Evidence from auditing in Islamic banks

Number of pages: 37 Posted: 14 May 2021 Last Revised: 11 Apr 2022
Vasileios Pappas and Pietro Perotti
University of Kent, Kent Business School and University of Bath - School of Management
Downloads 37 (574,923)

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Islamic banking, audit fees, audit quality

10.

Does Tax Avoidance Impair Accounting Comparability?

Number of pages: 45 Posted: 29 Apr 2022
Peiwei Lyu, Paul L Baker and Pietro Perotti
University of Bath, University of Bath - School of Management and University of Bath - School of Management
Downloads 31 (608,669)

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tax avoidance, accounting comparability

11.

Market for Information and Identity Disclosure in an Experimental Open Limit Order Book

Economic Notes, Vol. 35, No. 1, pp. 97-119, February 2006
Number of pages: 24 Posted: 19 May 2006
Pietro Perotti and Barbara Rindi
University of Bath - School of Management and Bocconi University and IGIER and Baffi Carefin
Downloads 16 (714,584)
Citation 3

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12.

CEO Narcissism and Credit Ratings

Number of pages: 62 Posted: 11 May 2022
Richard J. Fairchild, Zehan Hou and Pietro Perotti
University of Bath - School of Management, University of Bath - School of Management and University of Bath - School of Management
Downloads 9 (783,966)

Abstract:

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Narcissism, CEO, Credit ratings

13.

The consequences of audit partner narcissism: Evidence from the UK market

Number of pages: 1
Mara Cameran, Peiwei Lyu and Pietro Perotti
Bocconi University - Department of Accounting, University of Bath and University of Bath - School of Management
Downloads 1

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Narcissism, Audit partner, Audit quality, Audit fees

14.

Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry

International Journal of Auditing, Vol. 18, Issue 2, pp. 155-169, 2014
Number of pages: 15 Posted: 12 Jun 2014
Mara Cameran and Pietro Perotti
Bocconi University - Department of Accounting and University of Bath - School of Management
Downloads 0 (874,031)
Citation 1

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Audit fees, banking industry, IAS/IFRS adoption, IFRS transition, financial derivatives, hedge accounting

15.
Downloads 0 (874,031)
Citation 7

Earnings Quality Measures and Excess Returns

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 545-571, 2014
Number of pages: 27 Posted: 26 Jul 2014
Pietro Perotti and Alfred Wagenhofer
University of Bath - School of Management and University of Graz
Downloads 0
Citation 7

Abstract:

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

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

16.

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