Paolo Perego

Free University of Bozen-Bolzano

Professor of Accounting

Faculty of Economics and Management

Piazza dell'Università 1

Bozen-Bolzano, 39100

Italy

http://https://shorturl.at/i52lr

SCHOLARLY PAPERS

24

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9,672

TOTAL CITATIONS
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Top 7,135

in Total Papers Citations

125

Scholarly Papers (24)

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
Free University of Bolzano - Faculty of Economics and Management, Free University of Bozen-Bolzano and Gucci
Downloads 2,081 (15,875)

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

2.

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 992 (48,174)
Citation 11

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reporting, assurance, auditing, sustainability, multinationals, stakeholders

3.

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 866 (58,033)
Citation 4

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

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
HEC Lausanne - Department of Accounting and Control, SDA BocconiBocconi University - Department of Accounting and Free University of Bozen-Bolzano
Downloads 660 (82,856)
Citation 31

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

5.

Sustainability and Management Accounting Research

Forthcoming in Journal of Management Accounting Research Special Issue on Sustainability, UNSW Business School Research Paper Forthcoming
Number of pages: 24 Posted: 14 Aug 2023
UNSW Sydney, Free University of Bozen-Bolzano and University of Melbourne
Downloads 613 (91,092)
Citation 2

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Sustainability, ESG, management accounting, management control, performance measurement system, incentives, corporate governance, carbon accounting, Integrated Reporting

6.

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 524 (110,922)
Citation 12

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

7.

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 466 (127,743)
Citation 5

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ecology, management, Planetary Boundaries, sustainability

8.

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
Radboud University Nijmegen - Institute for Management Research, Free University of Bozen-Bolzano and University of Sydney Business School
Downloads 463 (128,720)

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

9.

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

Forthcoming, European Accounting Review
Number of pages: 56 Posted: 08 Nov 2019
SDA BocconiBocconi University - Department of Accounting, HEC Lausanne - Department of Accounting and Control and Free University of Bozen-Bolzano
Downloads 448 (134,322)
Citation 15

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

10.

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 358 (172,892)

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

11.

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 357 (173,460)
Citation 7

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

12.

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 313 (199,793)
Citation 18

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

13.

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
Frankfurt School of Finance & Management, WHU - Otto Beisheim School of Management and Free University of Bozen-Bolzano
Downloads 295 (212,822)
Citation 5

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

14.

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 289 (217,487)
Citation 6

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

15.

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 267 (235,805)

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

16.

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 245 (257,095)
Citation 1

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

17.

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 Utrecht University - School of Economics
Downloads 118 (484,928)

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nonprofit sector, charities, governance, codes, managerial pay

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 110 (510,906)

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

19.

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 87 (596,836)
Citation 8

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

20.

Customer Analytics in Performance Measurement and Reporting Systems

Forthcoming in Accounting Horizons
Number of pages: 45 Posted: 28 Nov 2023
Massimiliano Bonacchi and Paolo Perego
Free University of Bolzano - Faculty of Economics and Management and Free University of Bozen-Bolzano
Downloads 73 (658,830)

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Customer analytics; Customer accounting; Customer centricity; Customer lifetime value; Customer equity; Organizational architecture

21.

Boundary conditions for organizations in the Anthropocene: a review of the Planetary Boundaries framework ten years on

Forthcoming in the Journal of Management Studies
Number of pages: 53 Posted: 06 Nov 2024 Last Revised: 07 Nov 2024
Amanda Williams, Paolo Perego and Gail Whiteman
IMD Business School, Free University of Bozen-Bolzano and University of Exeter Business School
Downloads 29 (966,703)

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Anthropocene, boundary conditions, corporate sustainability, planetary boundaries, systematic review, systems perspective

22.

The value of information risk: Is there an acquisition discount for less readable financial disclosures?

Applied Economics, 0 [10.1080/00036846.2024.2364082]
Number of pages: 34 Posted: 28 Jun 2024
University of Gothenburg - Department of Business Administration, Lund University, Ca Foscari University of Venice - Department of Management and Free University of Bozen-Bolzano
Downloads 18 (1,091,545)

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takeovers, premium, announcement returns, annual reports, readability

23.

How Accountability Type Influences Information Search Processes and Decision Quality

Accounting, Organizations and Society, Forthcoming
Posted: 03 Nov 2018
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

24.

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
Radboud University Nijmegen - Institute for Management Research, 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: 225
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 225

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