Financial accounting

The Financial Accounting research area focuses on the role of accounting principles (IFRS and/or US-GAAP) and corporate disclosure in increasing market efficiency. Particular effort is put in investigating: the trade-off between reliability and relevance of accounting information; management discretionality in providing accounting information; market participants' reactions to corporate disclosure. Financial Accounting deploys mainly quantitative methods using international databases and hand-collected data. The results of this area of research are relevant for market participants, managers, standard setters, and practitioners.



Fabio Buttignon

Fabrizio Cerbioni

Michele Fabrizi

Andrea Menini

Antonio Parbonetti

Amedeo Pugliese

Francesco Zen