Pietro Perotti

University of Bath - School of Management

Claverton Down

Bath, BA2 7AY

United Kingdom

http://www.bath.ac.uk/management/faculty/pietro-perotti.html

SCHOLARLY PAPERS

11

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CITATIONS
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4

Scholarly Papers (11)

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 683 (36,258)
Citation 2

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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 Graz - Center for Accounting Research
Downloads 295 (100,386)
Citation 1

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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 Graz - Center for Accounting Research
Downloads 1 (671,314)
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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 251 (119,705)
Citation 2

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Comparability, Harmonization, Measurement, Empirical Financial Accounting, Survey

4.

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 189 (157,260)
Citation 6

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

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 176 (167,682)

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

6.

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

Financial Management, Vol. 44, Issue 4, pp. 905-945, 2015
Number of pages: 67 Posted: 21 Oct 2010 Last Revised: 02 Jul 2016
University of Warwick, University of Bath - School of Management, Bocconi University and IGIER and Baffi Carefin and Bocconi University
Downloads 131 (214,506)
Citation 4

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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
Essex Business School, University of Bath - School of Management and University of Glasgow
Downloads 106 (250,569)
Citation 1

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

8.

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 (535,592)
Citation 2
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9.

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
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Citation 3
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Audit fees, banking industry, IAS/IFRS adoption, IFRS transition, financial derivatives, hedge accounting

10.
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Citation 17

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 17
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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

11.

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