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Full Professor
Department of Accounting

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Courses a.y. 2020/2021


Courses previous a.y.

Biographical note

Born in Manfredonia (FG). Bachelor in Business Administraton from Università Bocconi. PhD in Business Administration and Management from Università Bocconi. Visiting PhD student at Harvard Business School (2001). Awarded Donato Menichella Prize in 2018. Awarded the title of Ensign of Labor by the President of the Italian Republic.

Academic CV

Dean of the Undergraduate School. KPMG Chair, Full Professor, Accounting Department. President-Elect European Accounting Association.

Research areas

Earnings quality analysis. Earnings Management. Discretionary Disclosure. Disclosure to financial markets. Corporate governance and accounting quality. International accounting standards. Family firms. Private firms.




  • What's in a Name? Eponymous Private Firms and Financial Reporting Quality (with A. Minichilli, G. Siciliano, S. Radhakrishnan), Management Science, forthcoming.
  • The effects of board interlocks with an allegedly fraudulent company on audit fees (with M. Ivanova), Journal of Accounting Auditing and Finance, forthcoming.
  • Earnouts: The Real Value of Disagreement in Mergers and Acquisitions (with A. Battauz, S. Gatti and L. Viarengo), European Financial Management, forthcoming.
  • Accounting Research on Private Firms. State of the Art and Future Directions (with S. Bar-Yosef and C. D'Augusta), The International Journal of Accounting, 2019, 54(2).
  • Enforcement Quality and the Use of Earnouts in M&A Transactions: International Evidence (with L. Viarengo and S. Gatti), Journal of Business Finance and Accounting, 2018, pp. 437-481.
  • The Effects of Conservative Reporting on Investor Disagreement (with C. D'augusta and S. Bar-Yosef), European Accounting Review, n. 3, 2016, pp. 451-485.
  • Mandatory Audit Firm Rotation and Audit Quality (with M. Cameran and M. Trombetta), European Accounting Review, n. 1, 2016, pp. 35-58.
  • Accounting Research in Family Firms: Theoretical and Empirical Challenges (with S. Bar-Yosef and H.C. Dekker), European Accounting Review, n. 3, 2014, pp. 361-385.
  • The impact of corporate governance and earnings management on stock market liquidity in a highly concentrated ownership capital market (with S. Bar-Yosef), Journal of Accounting, Auditing and Finance, n. 3, 2013.
  • Earnings management in domestic versus multinational firms: discussion of 'Where do firms manage earnings?', Review of Accounting Studies, n. 3, 2012.
  • Income smoothing in family-controlled companies: Evidence from Italian listed companies (with S. Bar-Yosef, P. Mazzola and L. Pozza), Corporate Governance: an International Review, n. 6, 2011.
  • Board monitoring and earnings management pre and post-IFRS (with A. Marra and P. Mazzola), The International Journal of Accounting, n. 2, 2011.
  • Corporate govenance and earnings management in family-controlled companies (with S. Bar-Yosef), Journal of Accounting Auditing and Finance, n. 2, 2011.
  • Capitalization of R&D costs and earnings management. Evidence from Italian listed companies (with G. Markarian, L. Pozza), The International Journal of Accounting, vol. 43, 2008.
  • Earnings management in family firms. Evidence from R&D cost capitalization (with G. Markarian, L. Pozza), Family Business Review, vol. 21, n. 1, 2008.
  • The relationship between voluntary disclosure and independent directors in the presence of a dominant shareholder (with L. Patelli), European Accounting Review, n. 1, 2007.
  • Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies", European Accounting Review, n. 2, 2004.

  Books and chapters

  • Consolidation. Preparing and understanding consolidated financial statements under IFRS (with C. Gallimberti and A. Marra), McGraw-Hill, London, UK, 2013
  • Time to WaitTime to Invest: The Case of Trade Order Executions by Specialists on the NYSE (with S. Bar-Yosef), in I. Venezia I. Z. Wiener (Editors), Bridging the GAAP: Recent Advances in Finance and Accounting, World Scientific Publisher, UK, 2012.
  • Earnings quality. Analisi della qualità degli earnings in una prospettiva internazionale, Pearson Education, Milan, 2006