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Disclosure Regulation and Corporate Acquisitions 

Fecha: 02/04/2020 Autor / es: Bonetti, Pietro; Duro, Miguel; Ormazábal, Gaizka Tipo de documento: Artículo en journal con referee This paper examines the effect of disclosure regulation on the takeover market. We study the implementation of a recent European regulation that imposes tighter disclosure requirements regarding the financial and ownership information on public firms. We find a substantial drop in the number of control acquisitions after the implementation of the regulation, ... Más información

The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock 

Fecha: 07/2017 Autor / es: Bonetti, Pietro; Ipino, Elisabetta; Parbonetti, Antonio Tipo de documento: Artículo en journal con referee We exploit IFRS mandatory adoption as a source of variation in the demand for conditional conservatism to examine the role of unaffiliated bankers on the level of conditional conservatism. We show that firms with unaffiliated bankers on boards of directors experience a significant increase in the level of conditional conservatism compared ... Más información

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

Fecha: 10/2016 Autor / es: Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio Tipo de documento: Artículo en journal con referee This paper examines 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 switch to the new set of standards, we find that in countries with low enforcement and weak oversight ... Más información
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