Paolo Perego

Free University of Bozen-Bolzano

Professor of Accounting

Faculty of Economics & Management

Piazza dell'Universitá 1

Bozen-Bolzano, 39100

Italy

http://www.unibz.it/en/faculties/economics-management/academic-staff/person/38679-paolo-perego

  • Free University of Bozen-Bolzano

SCHOLARLY PAPERS

21

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125

CROSSREF CITATIONS

90

Scholarly Papers (21)

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1.

The Evolution of Corporate Social Responsibility in Gucci: From Risk Management to Stakeholder Engagement

Lindgreen, A., Kotler, P., & Maon, F. (2012). A Stakeholder Approach to Corporate Social Responsibility: Pressures, Conflicts, and Reconciliation. Farnham: Ashgate Pub.
Number of pages: 23 Posted: 26 Jun 2012 Last Revised: 28 Aug 2014
Massimiliano Bonacchi, Paolo Perego and Rossella Ravagli
Free University of Bolzano - Faculty of Economics and Management, Free University of Bozen-Bolzano and Gucci
Downloads 1,626 (15,482)

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Corporate Social Responsibility, Stakeholder Engagement, Risk Management, Fashion, Gucci

2.

Sticky Cost Behavior: Evidence from Small and Medium Sized Companies

Accounting & Finance, Forthcoming
Number of pages: 36 Posted: 02 Mar 2013 Last Revised: 18 Mar 2013
Nicola Dalla Via and Paolo Perego
Free University of Bozen-Bolzano and Free University of Bozen-Bolzano
Downloads 768 (45,704)
Citation 1

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Cost stickiness, Cost behavior, Cost asymmetry, SMEs, Italian firms

3.

Determinants of the Adoption of Sustainability Assurance Statements: An International Investigation

Business Strategy and the Environment, Vol. 19, No. 3, 2010, pp. 182-198
Number of pages: 24 Posted: 15 Oct 2008 Last Revised: 30 May 2014
Ans Kolk and Paolo Perego
University of Amsterdam Business School and Free University of Bozen-Bolzano
Downloads 720 (49,850)
Citation 11

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reporting, assurance, auditing, sustainability, multinationals, stakeholders

4.

Saying More with Less? Disclosure Conciseness, Completeness and Balance in Integrated Reports

Forthcoming, Journal of Accounting and Public Policy
Number of pages: 47 Posted: 29 Oct 2016 Last Revised: 05 Feb 2017
Gaia Melloni, Ariela Caglio, Ariela Caglio and Paolo Perego
HEC Lausanne - Department of Accounting and Control, SDA BocconiBocconi University - Department of Accounting and Free University of Bozen-Bolzano
Downloads 499 (79,446)
Citation 11

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Integrated Reporting, Sustainability, Conciseness, Completeness, Disclosure, Textual Analysis, Impression Management

5.

Multinationals’ Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports

Journal of Business Ethics, 2012, 110(2), pp. 173-190
Number of pages: 38 Posted: 20 May 2012 Last Revised: 01 Jan 2013
Paolo Perego and Ans Kolk
Free University of Bozen-Bolzano and University of Amsterdam Business School
Downloads 412 (99,572)
Citation 12

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accountability, accountants, assurance, assurance statements, multinationals, reporting, standards, sustainability, verification

6.

Carbon Accounting: Challenges for Research in Management Control and Performance Measurement

Downloads 346 (121,219)
Citation 7

Carbon Accounting: Challenges for Research in Management Control and Performance Measurement

Forthcoming in Abacus
Number of pages: 41 Posted: 31 Oct 2013 Last Revised: 09 Nov 2013
Frank G. H. Hartmann, Frank G. H. Hartmann, Paolo Perego and Anna Young-Ferris
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen, Free University of Bozen-Bolzano and University of Sydney Business School
Downloads 346 (120,438)

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carbon accounting; management accounting; management control; performance measurement; sustainability

Carbon Accounting: Challenges for Research in Management Control and Performance Measurement

Abacus, Vol. 49, Issue 4, pp. 539-563, 2013
Number of pages: 25 Posted: 18 Dec 2013
Frank G. H. Hartmann, Frank G. H. Hartmann, Paolo Perego and Anna Young-Ferris
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen, Free University of Bozen-Bolzano and University of Sydney Business School
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Carbon accounting, Management accounting, Management control, Performance measurement, Sustainability

7.

Planetary Boundaries: Ecological Foundations for Corporate Sustainability

Downloads 328 (128,468)
Citation 32

Planetary Boundaries: Ecological Foundations for Corporate Sustainability

Journal of Management Studies, Forthcoming
Number of pages: 52 Posted: 08 Sep 2012
Gail Whiteman, Brian Walker and Paolo Perego
Erasmus University Rotterdam (EUR) - Department of Business and Society Management, affiliation not provided to SSRN and Free University of Bozen-Bolzano
Downloads 324 (129,417)
Citation 3

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ecology, management, Planetary Boundaries, sustainability

Planetary Boundaries: Ecological Foundations for Corporate Sustainability

Journal of Management Studies, Vol. 50, Issue 2, pp. 307-336, 2013
Number of pages: 30 Posted: 26 Feb 2013
Gail Whiteman, Brian Walker and Paolo Perego
Erasmus University Rotterdam (EUR) - Department of Business and Society Management, affiliation not provided to SSRN and Free University of Bozen-Bolzano
Downloads 4 (871,771)
Citation 29

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ecology, management, Planetary Boundaries, sustainability

8.

The Effect of Publication, Format and Content of Integrated Reports on Analysts’ Earnings Forecasts

Forthcoming, " the Handbook of Finance and Sustainability", Boubaker, S., Cummings, D., & Nguyen, D. (Eds), Edward Elgar, 2017
Number of pages: 28 Posted: 25 Jan 2017
Suhee Kim, Karen Maas and Paolo Perego
University of Edinburgh Business School, Erasmus University Rotterdam (EUR) and Free University of Bozen-Bolzano
Downloads 276 (153,617)

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integrated Reporting, sustainability reporting, analyst earnings forecasts, forecast dispersion, analyst decision

9.

Sustainable Bonuses: Sign of Corporate Responsibility or Window Dressing?

Journal of Business Ethics, doi: 10.1007/s10551-012-1614-x, Forthcoming
Number of pages: 38 Posted: 02 Jan 2013
Ans Kolk and Paolo Perego
University of Amsterdam Business School and Free University of Bozen-Bolzano
Downloads 264 (160,742)
Citation 2

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corporate responsibility, stakeholders, sustainable bonuses, window dressing, shareholders, performance measurement

10.

A Lot of Icing But Little Cake? Taking Integrated Reporting Forward

Journal of Cleaner Production, Forthcoming
Number of pages: 34 Posted: 10 Mar 2016
Paolo Perego, Steve Kennedy and Gail Whiteman
Free University of Bozen-Bolzano, RSM Erasmus University and Erasmus University Rotterdam (EUR) - Department of Business and Society Management
Downloads 258 (164,464)
Citation 13

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Integrated Reporting, IIRC, Corporate Sustainability Reporting, materiality, organizational sensemaking

11.

Relational Effects of Relative Performance Information: The Role of Professional Identity

Forthcoming, Accounting, Organizations and Society
Number of pages: 48 Posted: 27 Apr 2014 Last Revised: 08 Mar 2016
Matthias D. Mahlendorf, Fabian Kleinschmit and Paolo Perego
Frankfurt School of Finance & Management, WHU - Otto Beisheim School of Management and Free University of Bozen-Bolzano
Downloads 231 (182,956)
Citation 5

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relative performance information; social comparisons; perceived organizational support; professional identity; management control systems

12.

Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting

Forthcoming, European Accounting Review
Number of pages: 56 Posted: 08 Nov 2019
Ariela Caglio, Ariela Caglio, Gaia Melloni and Paolo Perego
SDA BocconiBocconi University - Department of Accounting, HEC Lausanne - Department of Accounting and Control and Free University of Bozen-Bolzano
Downloads 229 (184,478)
Citation 4

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Textual analysis, Assurance, Integrated Reporting, Capital market effects, Financial Analysts, Readability, Tone, ESG, Impression Management Strategies.

13.

Pulling the Right Levers to Enable Customer Centricity: The Role of Organizational Architecture

Number of pages: 40 Posted: 03 May 2015 Last Revised: 15 Jul 2017
Massimiliano Bonacchi and Paolo Perego
Free University of Bolzano - Faculty of Economics and Management and Free University of Bozen-Bolzano
Downloads 220 (191,580)

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customer centricity, customer accounting, customer lifetime value, customer equity, organizational architecture, management accounting

14.

Improving Profitability with Customer-Centric Strategies: The Case of a Mobile Content Provider

Strategic Change, 20(7-8), 253-267.
Number of pages: 29 Posted: 26 Jun 2012 Last Revised: 28 Aug 2014
Massimiliano Bonacchi and Paolo Perego
Free University of Bolzano - Faculty of Economics and Management and Free University of Bozen-Bolzano
Downloads 131 (297,007)
Citation 1

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Customer Lifetime Value, Customer Equity, Customer Centric, Subscription-Based Business Model

15.

The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Non-financial Audit Quality

Forthcoming in Auditing: A Journal of Practice & Theory, DOI/10.2308/ajpt-18-085
Number of pages: 58 Posted: 08 Mar 2020
Nicola Dalla Via and Paolo Perego
Free University of Bozen-Bolzano and Free University of Bozen-Bolzano
Downloads 111 (334,673)

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sustainability assurance, audit quality, corporate social responsibility, non-financial reporting

16.

Do ‘Good Governance’ Codes Enhance Financial Accountability? Evidence from Managerial Pay in Dutch Charities

Downloads 99 (361,235)

Do ‘Good Governance’ Codes Enhance Financial Accountability? Evidence from Managerial Pay in Dutch Charities

Financial Accountability and Management, Forthcoming
Number of pages: 41 Posted: 10 Nov 2013
Paolo Perego and Frank Verbeeten
Free University of Bozen-Bolzano and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School
Downloads 99 (364,007)

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nonprofit sector, charities, governance, codes, managerial pay

Do ‘Good Governance’ Codes Enhance Financial Accountability? Evidence from Managerial Pay in Dutch Charities

Financial Accountability & Management, Vol. 31, Issue 3, pp. 316-344, 2015
Number of pages: 29 Posted: 06 Jul 2015
Paolo Perego and Frank Verbeeten
Free University of Bozen-Bolzano and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School
Downloads 0

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nonprofit sector, charities, governance, codes, managerial pay

17.

Determinants of Conflict Minerals Disclosure under the Dodd-Frank Act

Business Strategy and the Environment, Forthcoming
Number of pages: 36 Posted: 15 Nov 2017
Nicola Dalla Via and Paolo Perego
Free University of Bozen-Bolzano and Free University of Bozen-Bolzano
Downloads 52 (510,643)
Citation 3

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Conflict Minerals, Dodd-Frank Act, Mandatory Disclosure, Supply Chain Strategy, Human Rights, Social Reporting

18.

The Strategic Choice of Payment Method in Takeovers: The Role of Environmental, Social and Governance Performance

Forthcoming, Business Strategy and the Environment, https://doi.org/10.1002/bse.3125
Number of pages: 38 Posted: 11 May 2022
Mussa Hussaini, Ugo Rigoni and Paolo Perego
University of Gothenburg - Department of Business Administration, Ca Foscari University of Venice - Department of Management and Free University of Bozen-Bolzano
Downloads 17 (717,405)

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environmental, social and governance, information asymmetry, payment method, takeovers

19.

Aligning Performance Measurement Systems with Strategy: The Case of Environmental Strategy

Abacus, Vol. 45, No. 4, pp. 397-428, December 2009
Number of pages: 32 Posted: 01 Dec 2009
Paolo Perego, Frank G. H. Hartmann and Frank G. H. Hartmann
Free University of Bozen-Bolzano and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen
Downloads 3 (848,554)
Citation 2

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20.

How Accountability Type Influences Information Search Processes and Decision Quality

Accounting, Organizations and Society, Forthcoming
Posted: 03 Nov 2018
Nicola Dalla Via, Paolo Perego and Marcel Van Rinsum
Free University of Bozen-Bolzano, Free University of Bozen-Bolzano and RSM Erasmus University

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process accountability, outcome accountability, information search effort, causal chain, eye-tracking, balanced scorecard, decision-making

21.

The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes

European Accounting Review, 19(2), 275-310.
Posted: 08 Aug 2009 Last Revised: 03 Jan 2013
Frank G. H. Hartmann, Frank G. H. Hartmann, David Naranjo-Gil and Paolo Perego
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen, Pablo de Olavide University and Free University of Bozen-Bolzano

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Objective performance measures, Subjective performance measures, Leadership style, Performance evaluation, Management control, Managerial behavior

Other Papers (1)

Total Downloads: 155
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1.

From Customer Accounting to Customer Analytics: Evidence from a Survey

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 17 Aug 2018
Massimiliano Bonacchi and Paolo Perego
Free University of Bolzano - Faculty of Economics and Management and Free University of Bozen-Bolzano
Downloads 155

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customer accounting, customer centricity, customer lifetime value, customer equity, organizational architecture, management accounting, Qualtrics survey