Miles B. Gietzmann

Bocconi University - Department of Accounting

Via Roentgen 1

Milan, 20136

Italy

  • Bocconi University - Department of Accounting

SCHOLARLY PAPERS

25

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17

CROSSREF CITATIONS

5

Scholarly Papers (25)

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1.

Disclosure Interactions: Accounting Policy Choice and Voluntary Disclosure Effects on the Cost of Capital

Cass Business School Research Paper
Number of pages: 29 Posted: 18 Aug 2000
Miles B. Gietzmann and Marco Trombetta
Bocconi University - Department of Accounting and IE Business School - IE University
Downloads 2,271 (13,005)
Citation 7

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2.

An Alternative to the Feltham-Ohlson Valuation Framework: Using Q-Theoretic Income to Predict Firm Value

Cass Business School Research Paper
Number of pages: 48 Posted: 23 Jul 2003
Miles B. Gietzmann and Adam J. Ostaszewski
Bocconi University - Department of Accounting and London School of Economics
Downloads 579 (91,834)

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accounting based valuation, residual income

3.

Blockchain and other Distributed Ledger Technologies: Where is the Accounting?

Number of pages: 30 Posted: 11 Jan 2020 Last Revised: 01 Jun 2021
Miles B. Gietzmann and Francesco Grossetti
Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 492 (112,273)
Citation 5

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blockchain, distributed ledger, regulatory compliance, smart contracts, asset provenance

4.

US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European Biotech and Pharma Stocks

European Accounting Review, Forthcoming
Number of pages: 48 Posted: 04 Aug 2008
Monica Espinosa Blasco, Miles B. Gietzmann and Ivana Raonic
Universidad de Alicante - Faculty of Economic and Business Sciences, Bocconi University - Department of Accounting and City University London - The Business School
Downloads 203 (286,825)

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Non-Financial Information, Institutional investors, Disclosure, Accounting Choice, Intangibles, BioTech and Pharmaceutical Industries

5.

Goodwill Valuations Certified by Independent Experts: Bigger and Cleaner Impairments?

Number of pages: 38 Posted: 05 Aug 2019
Miles B. Gietzmann and Ye Wang
Bocconi University - Department of Accounting and School of Banking and Finance, University of International Business and Economics
Downloads 117 (452,972)

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goodwill impairment, independent experts

6.

Why Managers with Low Forecast Precision Select High Disclosure Intensity: An Equilibrium Analysis

Number of pages: 49 Posted: 23 Feb 2012
Miles B. Gietzmann and Adam J. Ostaszewski
Bocconi University - Department of Accounting and London School of Economics
Downloads 117 (452,972)

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disclosure, cost of capital

7.

Guiding the Guiders: Foundations of a Market-Driven Theory of Disclosure

Forthcoming, Banach Center Publ., special issue "Stochastic modeling and control" (ed. J. Jakubowski, M. Niweglowski, M. Rasonyi, L. Stettner).
Number of pages: 38 Posted: 04 May 2020
Miles B. Gietzmann, Adam J. Ostaszewski and Michael Schroder
Bocconi University - Department of Accounting, London School of Economics and Independent
Downloads 67 (642,741)

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risk-neutral valuation, asset-price dynamics, earnings guidance, optimal censoring, materiality, state observer system

8.

Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity

Number of pages: 36 Posted: 30 Nov 2023
Denis Lima e Alves, Miles B. Gietzmann and Ana Cristina Marques
University of East Anglia (UEA) - Norwich Business School, Bocconi University - Department of Accounting and Norwich Business School - University of East Anglia
Downloads 62 (668,438)

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9.

The kind of silence: managing a reputation for voluntary disclosure in financial markets

Ann Finance (2023). https://doi.org/10.1007/s10436-023-00430-5
Posted: 17 Oct 2023
Miles B. Gietzmann and Adam J. Ostaszewski
Bocconi University - Department of Accounting and London School of Economics

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Dynamic Disclosure, Voluntary Disclosure

10.

Show Me the Money-Cut: Shareholder Dividend Suspensions and Voluntary CEO Pay Cuts during the COVID Pandemic

Journal of Accounting and Public Policy, Forthcoming
Posted: 16 Sep 2021
Miles B. Gietzmann, Bjorn Jorgensen and Denis Lima e Alves
Bocconi University - Department of Accounting, Copenhagen Business School and Universidade de São Paulo

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COVID-19, Say-on-Pay, Dividends suspension, Executive pay-cut

11.

The Rise of Covenant-Lite Bond Contracting

Forthcoming, Journal Of Accounting Auditing and Finance
Posted: 03 Feb 2021
Miles B. Gietzmann, Helena Isidro and Ivana Raonic
Bocconi University - Department of Accounting, ISCTE-IUL Instituto Universitario de Lisboa and City University London - The Business School

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Debt Contracting, Covenants

12.

Naked M&A Transactions: How the Lack of Local Expertise in Cross-Border Deals Can Negatively Affect Acquirer Performance – And How Informed Institutional Investors Can Mitigate This Effect

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 469-506, 2014
Posted: 23 Sep 2019
Anna I. Faelten, Miles B. Gietzmann and Valeriya Vitkova
City University London - The Business School, Bocconi University - Department of Accounting and M&A Research Centre, City, University of London, Sir John Cass Business School

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13.

Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy

Journal of Business Finance and Accounting 2018;45:410–436
Posted: 10 May 2018
Miles B. Gietzmann, Helena Isidro and Ivana Raonic
Bocconi University - Department of Accounting, ISCTE-IUL Instituto Universitario de Lisboa and City University London - The Business School

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bankruptcy, distress, hedge fund, reporting discretion, valuation

14.

The Sound of Silence: Equilibrium Filtering and Optimal Censoring in Financial Markets

Advances in Applied Probability, Vol. 48, No. A, 2016
Posted: 17 Sep 2016
Miles B. Gietzmann and Adam J. Ostaszewski
Bocconi University - Department of Accounting and London School of Economics

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Disclosure; Filtrations

15.

Comment Letter Frequency and CFO Turnover: A Dynamic Survival Analysis

Journal of Accounting, Auditing & Finance, Forthcoming
Posted: 11 Feb 2015
Miles B. Gietzmann, Angela Kate Pettinicchio and Antonio Marra
Bocconi University - Department of Accounting, SDA Bocconi School of Management and Bocconi University - Department of Accounting

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Multiple Comment Letters; SEC regulation

16.

Analysis of Institutional Investors’ Reaction to the Issuance of SEC's Comment Letters to European IFRS Registrants Versus US GAAP Registrants

Journal of Business Finance & Accounting, Forthcoming
Posted: 21 Feb 2013
Miles B. Gietzmann and Helena Isidro
Bocconi University - Department of Accounting and ISCTE-IUL Instituto Universitario de Lisboa

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SEC Regulation, International Accounting Standards, Comment Letters, Financial reporting quality

17.

External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC

European Accounting Review, Forthcoming
Posted: 22 Jan 2013
Miles B. Gietzmann and Angela Kate Pettinicchio
Bocconi University - Department of Accounting and SDA Bocconi School of Management

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SEC Comment Letters, audit fees, business risk, financial regulation

18.

Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform

European Accounting Review Forthcoming
Posted: 11 Dec 2012
Miles B. Gietzmann and Ivana Raonic
Bocconi University - Department of Accounting and City University London - The Business School

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Disclosure, Market Microstructure

19.

Disclosure Interactions: Accounting Policy Choice and Voluntary Disclosure Effects on the Cost of Raising Outside Capital

Accounting and Business Research, Vol. 33, No. 3, pp. 187-205, 2003, Cass Business School Research Paper
Posted: 27 May 2004
Marco Trombetta and Miles B. Gietzmann
IE Business School - IE University and Bocconi University - Department of Accounting

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Voluntary disclosure, cost of capital, accounting regulation

20.

Improving Auditor Independence Through Selective Mandatory Rotation

International Journal of Auditing, Vol. 6, No. 2, July 2002, Cass Business School Research Paper
Posted: 21 Jun 2002
Miles B. Gietzmann and Pradyot K. Sen
Bocconi University - Department of Accounting and University of Washington Bothell

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21.

Hedging the Purchase of Direct Inputs in an Inflationary Environment

Management Accounting Research, Vol 10, No 1, March 1999, Cass Business School Research Paper
Posted: 12 Jan 1999
Miles B. Gietzmann and Adam J. Ostaszewski
Bocconi University - Department of Accounting and London School of Economics

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22.

Optimally Balanced Management Accounting Periods and the Value of Waiting

Cass Business School Research Paper
Posted: 18 Jul 1998
Miles B. Gietzmann and Adam J. Ostaszewski
Bocconi University - Department of Accounting and London School of Economics

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23.

Capping Auditor Liability: The German Experience

Cass Business School Research Paper
Posted: 09 Jul 1998
Miles B. Gietzmann and Reiner Quick
Bocconi University - Department of Accounting and University of Duisburg-Essen

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24.

Motivating Subcontractors to Perform Development and Design Tasks

Management Accounting Research, Vol 9, No 3, September 1998, Cass Business School Research Paper
Posted: 17 Jun 1998
Miles B. Gietzmann and Jytte G. Larsen
Bocconi University - Department of Accounting and University of Southern Denmark - Department of Accounting and Finance

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25.

Absorption Versus Direct Costing: The Relevance of Opportunity Costs in the Management of Congested Stochastic Production Systems

MANAGEMENT ACCOUNTING RESEARCH, Vol. 7, No. 4, December 1996, Cass Business School Research Paper
Posted: 06 Nov 1996
Miles B. Gietzmann and George E. Monahan
Bocconi University - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Business Administration

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