University of Bath School of Management University of Bath School of Management

Dr Pietro Perotti

Dr Pietro Perotti

telephone +44 (0) 1225 383635


Leading Refereed Journal Papers
Other Outputs

MSc, PhD

Job Title:

Lecturer in Accounting and Finance


Accounting, Finance & Law

Key Research Interests:

Capital market effects of accounting information, financial reporting quality, empirical market microstructure

Research Interests

I am mainly interested in three broad areas of research: the capital market effects of accounting information; the determinants and consequences of financial reporting quality; empirical market microstructure and, more specifically, the process through which prices incorporate information.

The topics of my current research projects include: how accrual-based managerial discretion affects informational efficiency; accounting-based anomalies in the bond market; the impact of product market competition on the quality of segment level disclosure; how proximity to political power influences earnings management choices.


Jump to:

Leading Refereed Journals Papers | Other Outputs

Leading Refereed Journal Papers

Gross, C., Perotti, P. Forthcoming. Output-Based Measurement of Accounting Comparability: A Survey of Empirical Proxies. Journal of Accounting Literature.

Verousis, S., Perotti, P., & Sermpinis, G. Forthcoming. 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.

Perotti, P., & Windisch, D. 2017. Managerial Discretion in Accruals and Informational Efficiency. Journal of Business Finance & Accounting. 44: 375-416

Gross, C., Koenigsgruber, R., Pantzalis, C., & Perotti, P. 2016. The Financial Reporting Consequences of Proximity to Political Power. Journal of Accounting and Public Policy, 35: 609-634.

Gozluklu, A., Perotti, P., Rindi, B., & Fredella, R. 2015. Lot Size Constraints and Market Quality: Evidence from the Borsa Italiana. Financial Management, 44: 905-945. DOI: 10.1111/fima.12105

Perotti, P., & Wagenhofer, A. 2014. Earnings Quality Measures and Excess Returns. Journal of Business Finance & Accounting, 41: 545-571.

Perotti, P., & Rindi, B. 2010.  Market Makers as Information Providers: The Natural Experiment of STAR. Journal of Empirical Finance, 17: 895-917.

Perotti, P. 2010. Order Aggressiveness as a Metric to Assess the Usefulness of Accounting Information. International Journal of Accounting, 45: 306-333.

Other Outputs

Cameran, M., & Perotti, P. 2014. IAS/IFRS Adoption and Audit Fees: Evidence from the Banking Industry. International Journal of Auditing, 18: 155-179.

► older publications

Perotti, P., & Rindi, B. 2006. Market for Information and Identity Disclosure in an Experimental Open Limit Order Book. Economic Notes, 35: 97-119.