Výsledky vyhledávání - "Pietro Bonetti"

Boosting International Investment: The Role of Expert Assessments of Corporate Governance

Publikováno v: SSRN Electronic Journal.

Global investors often demand independent assessments of firms’ governance mechanisms. However, the supply of such evaluations is subject to two important limitations: assessment error and lack of coverage in certain regions. This paper studies a r

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3ca9eaeee435257cb8126edf1a264ee3
https://doi.org/10.2139/ssrn.3858572

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Large-sample evidence on the impact of unconventional oil and gas development on surface waters

Autor: Christian Leuz, Giovanna Michelon, Pietro Bonetti

Publikováno v: Bonetti, P, Leuz, C & Michelon, G 2021, ' Large-sample evidence on the impact of unconventional oil and gas development on surface waters ', Science, vol. 373, no. 6557, pp. 896-902 . https://doi.org/10.1126/science.aaz2185

The impact of unconventional oil and gas development on water quality is a major environmental concern. We built a large geocoded database that combines surface water measurements with horizontally drilled wells stimulated by hydraulic fracturing (HF

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::354a5665498a321b52fdc92de9eb8889
https://pubmed.ncbi.nlm.nih.gov/34413233

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The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence

Autor: Antonio Parbonetti, Michel Magnan, Pietro Bonetti

Publikováno v: Journal of Business Finance & Accounting. 43:1059-1094

We examine how firm-level governance and country-level governance interplay in shaping financial reporting quality. Using IFRS adoption as a source of variation in firms’ reporting discretion, and a large sample of European firms that mandatorily s

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b1ec6375034cc42c370582183654beed
https://doi.org/10.1111/jbfa.12220

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Renegotiation and the Properties of Accounting Information: Evidence from a Bankruptcy Reform

Autor: Pietro Bonetti

Publikováno v: SSRN Electronic Journal.

I examine whether a bankruptcy reform that increases the ability to renegotiate debt contracts when a firm is in distress affects firms’ timely loss recognition. The legal changes that are embedded in the reform are expected to decrease renegotiati

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::51b5a00bc985886e6f2b93e922286e90
https://doi.org/10.2139/ssrn.2887944

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Analisi di sensitività al tasso di cambio: un'informazione utile per gli investitori?

Autor: Fabrizio Palmucci, Pietro Bonetti, Marco Maria Mattei

Publikováno v: FINANCIAL REPORTING. :33-62

Il lavoro analizza gli effetti dell'entrata in vigore dell'IFRS 7, emanato dallo IASB con lo scopo di aumentare l'informazione sull'esposizione delle imprese ai rischi di mercato. La nostra ricerca indaga l'utilità per gli investitori dell'analisi d

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::44aad2cf804df89536a031b2015eb06a
https://doi.org/10.3280/fr2011-002003

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Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Accident

Autor: Pietro Bonetti, Charles H. Cho, Giovanna Michelon, Yuki Tanaka

Publikováno v: SSRN Electronic Journal.

We exploit the Fukushima nuclear disaster as a source of variation in the demand for environmental information to study the economic consequences of environmental disclosure. Using a large, hand-collected sample of Japanese firms, we find that firms

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::449fde3cbe31b2461e5bfef564b5192f
https://doi.org/10.2139/ssrn.2373877

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Bankers and Conservatism Around Mandatory IFRS Adoption

Autor: Pietro Bonetti, Antonio Parbonetti, Elisabetta Ipino

Publikováno v: SSRN Electronic Journal.

We exploit an informational shock to the firm information environment to examine the relationship between unaffiliated bankers on corporate boards and conditional conservatism. We find that after the information shock, firms with unaffiliated bankers

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::fcfb8281eac6f1972462075dddf3c322
https://doi.org/10.2139/ssrn.2200532

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