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Assistant Professor
Department of Accounting

Courses a.y. 2022/2023


Courses previous a.y.

Biographical note

Born in 1987. Bachelor in Business Administration from Seconda Università di Napoli. M.Sc. in Accounting, Financial Management and Control from Università di Padova. PhD in Management (specialized in Accounting) at IE Business School, Madrid. Visiting PhD student at University of Chicago (IL, 2014-2016).

Academic CV

Assistant Professor and instructor of 'Intermediate Financial Accounting'

Research areas

Family firms, ownership structure, real effects of accounting information, economic uncertainty




  • Arena, C., Bozzolan, S., Imperatore C., “The trade-off between mandatory and voluntary disclosure: evidence from oil companies’ risk reporting”, forthcoming at Journal of Accounting, Auditing & Finance
  • Gomez-Mejia L. R., Cruz C., and Imperatore C., 2014, “Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms”, European Accounting Review, 23(3), 387-402
  • Trombetta M., Imperatore C., 2014, “The dynamic of financial crises and its non-monotonic effects on earnings quality”, Journal of Accounting and Public Policy, 33(3), 205-232
  • Bozzolan, S, Imperatore C., and Michelon, G., 2013, “Sistemi di controllo interno e qualità dell’informativa contabile. Evidenze dalle principali società quotate europee”, Economia e Management, 1, 83-102

Working papers:

  • “Does one share-one vote cause underinvestment in family firms? Evidence from tenure-based voting rights” (with Peter Pope – Bocconi University) - revise and resubmit 
  • “Family Ownership and Corporate Disclosure: The Moderating Role of Family Executives in the CEO Letter to Shareholders” (with Saverio Bozzolan - Luiss University- and Marco Mattei-Università La Sapienza) – revise and resubmit 
  • “The effect of private political information on macroeconomic forecast accuracy” (with Andrea Bafundi- Carlos III University) 
  •  “The strategic choice of peers in M&A valuations” (with Gabriel Pundrich Pereira – University of Florida – Rodrigo Verdi – MIT – and Benjamin Yost – Boston College)
  • “The influence of institutional investor tax sensitiveness in the design of executives’ compensation packages” (with Ariela Caglio – Bocconi University- and Cinthia Valle Ruiz – IESEG)
  • “Investor protection and accounting choices during banking crises” (with Marco Trombetta – IE Business School)
  • “The link between cost structure and inventory valuation: does cost allocation matter?” (with Angelo Ditillo – Bocconi University)


Books and chapters:

  • Exercises in Favotto, F, Bozzolan, S., Parbonetti, A., 2011, Economia Aziendale. Metodi, Modelli, Casi, McGraw-Hill, Milano
  • Baroli P., Imperatore C., Locatelli R. and Trombetta M., 2014, Italian banking foundations: The path from banking holding company to an innovative form of “private welfare”, FUNCAS, Documentos de Trabajo, n° 741