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. (2024). Environmental disclosure and the cost of capital. Evidence from the Fukushima nuclear disaster. European Accounting Review, 33 (5), 1693–1721. doi:10.1080/09638180.2023.2203410. 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.

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.