Courses a.y. 2024/2025
In the last five years my teaching concentrated on Financial Accounting, Financial Statement Analysis and Firms’ valuation, and Merger and Acquisitions at Undergraduate and MBA Level. I teach also a Ph.D. course on Accounting disclosures and Real effects.
Biographical note
I am Full Professor of Accounting and Financial Reporting and Academic Director of the Master of Science in Accounting and Financial Management at Bocconi University. I hold visiting positions at Wharton School - University of Pennsylvania, Stern School of Business – New York University, University of Iowa, and Baruch College.
A Bocconi graduate in Accounting and Law, I got a Ph.D. in Business Administration at Università degli Studi di Pavia, and got post-graduate degrees at Bocconi University, Lancaster University Management School, and London School of Economics and Political Science.
About
I have authored or co-authored several accounting books and my research papers have been published in leading international journals including Journal of Accounting Research (JAR), The Accounting Review ((TAR), Review of Accounting Studies (RAST), the Auditing: A journal of Practice and Theory (AJPT); the European Accounting Review (EAR); and the Journal of Business Finance and Accounting (JBFA), among others.
I leverage more than 20 years of experience in consulting and advisory of corporations on accounting issues, fairness opinion and valuation, M&A transactions, and litigation.
I am Research Fellow at the Bocconi BAFFI-CAREFIN research center.
Research interests
My research centers on accounting quality determinants and their economic consequences; mergers and acquisitions and particular emphasis is given to the role of culture and its dynamics on financial disclosure and reporting quality.
Selected Publications
The effect of fair value accounting on firm public debt–evidence from business combinations under common control
EUROPEAN ACCOUNTING REVIEW, Forthcoming
Home sweet home: CEOs acquiring firms in their birth countries
JOURNAL OF ACCOUNTING RESEARCH, 2024
Organized crime and firms' financial statements: evidence from criminal investigations in Italy
ACCOUNTING REVIEW, 2021
Corporate Social Responsibility and the market reaction to negative events: evidence from inadvertent and fraudulent restatement announcements
ACCOUNTING REVIEW, 96(2): 81-106., 2021
All that glitters is not gold! Independent directors' attributes and earnings quality: beyond formal independence
CORPORATE GOVERNANCE, 29(6): 567-592, 2021
Organizational structure and earnings quality of private and public firms
REVIEW OF ACCOUNTING STUDIES, 24(3): 1066-1113., 2019
Strategy, valuation, and forecast accuracy: evidence from italian strategic plan disclosures
EUROPEAN ACCOUNTING REVIEW, 26(2): 341–378., 2017
IFRS workbook: comprehensive set of worked examples
McGraw-Hill, 2016
The pros and cons of fair value accounting in a globalized economy: a never ending debate
JOURNAL OF ACCOUNTING AUDITING & FINANCE, 31(4): 582-591., 2016
International Financial Reporting Standards: accounting and financial reporting using IFRS
McGraw-Hill, 2015
Are There Adverse Consequences of Mandatory Auditor Rotation?Evidence from the Italian Experience
AUDITING, 34 (1): 1-24., 2015
Comment letter frequency and CFO turnover: a dynamic survival analysis
JOURNAL OF ACCOUNTING AUDITING & FINANCE, 31(1): 79-99., 2015
La struttura del consiglio di amministrazione delle aziende quotate italiane nel biennio 2005-2006
2008
Board monitoring and earnings management pre and post-IFRS
INTERNATIONAL JOURNAL OF ACCOUNTING, 2011