Pietro
Bonetti

Associate Professor of Accounting and Control

• Ph.D. Economics and Management (Accounting), University of Padova
• M.Sc. Accounting, University of Bologna

Pietro holds a Ph.D. in Economics (with a specialization in Accounting) from the University of Padova and an M.Sc. and B.Sc. in Accounting from the University of Bologna. After graduation, he spent three years as a postdoctoral researcher at the Booth School of Business, University of Chicago.

His research interests focus on the consequences of disclosure and transparency regulation, corporate governance, as well as sustainability, and environmental economics.

His research appears in leading academic journals including Science, Journal of Accounting Research, Journal of Business, Finance and Accounting, and the European Accounting Review.

Pietro teaches accounting courses in the MiM, MBA, Executive MBA, Global Executive MBA, and PMD.

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Areas of interest.

• Financial and Disclosure Regulation
• Disclosure
• Corporate Governance
• Debt Contracting

Publications

Journal Articles (refereed)

BONETTI, P., CHO, C., MICHELON, G. (2023). Environmental disclosure and the cost of capital. Evidence from the Fukushima nuclear disaster. European Accounting Review, 1-29. doi:10.1080/09638180.2023.2203410. (Online first) BONETTI, P., ORMAZABAL, G. (2023). Boosting foreign investment. The Role of cerfitication of corporate governance. Journal of Accounting Research, 61 (1), 95-140. doi:10.1111/1475-679X.12468. BONETTI, P., LEUZ, C., MICHELON, G. (2021). Large-Sample Evidence on the Impact of Unconventional Oil and Gas Development on Surface Waters. SCIENCE, 373 (6557), 896-902. doi:10.1126/science.aaz2185. BONETTI, P., DURO, M., ORMAZABAL, G. (2020). Disclosure Regulation and Corporate Acquisitions. Journal of Accounting Research, 58 (1), 55 - 103. doi:https://doi.org/10.1111/1475-679X.12298. BONETTI, P., IPINO, E., PARBONETTI, A. (2017). The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock. Journal of Business Finance & Accounting, 44 (7-8), 925 - 952. doi:10.1111/jbfa.12252. BONETTI, P., MAGNAN, M. L., PARBONETTI, A. (2016). The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence. Journal of Business Finance & Accounting, 43 (9-10), 1059 - 1094. doi:10.1111/jbfa.12220.

Working Papers

BONETTI, P., LEUZ, C., MICHELON, G. (2024). Internalizing Externalities through Public Pressure: Transparency Regulation for Fracking, Drilling Activity and Water Quality. BONETTI, P., EN, Y., KADACH, I., ORMAZABAL, G. (2024). Climate disclosures and decarbonization along the supply chain. BONETTI, P. (2021). Debt renegotiation and the properties of accounting information. Evidence from a bankruptcy reform.

Cases

BONETTI, P., DOZ MURILLO, L. (2024). Inditex - Residual income valuation. IESE, C-823-E. BONETTI, P., PALENCIA, L. (2024). Who is Who?. A case of unidentified companies. IESE, C-815-E. BONETTI, P., PALENCIA, L. (2024). Who did what?. A case of unidentified accounting decisions. IESE, C-816-E. HEESE, J., HEALY, P. M., BONETTI, P. (2023). The Valuation multiple detective. Harvard Business School Press. BONETTI, P. (2022). PlenAir: How Accounting Can Improve Performance. IESE, C-807-E.