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

Date: 07/2017 Author(s): Bonetti, Pietro; Ipino, Elisabetta; Parbonetti, Antonio Document type: Article in Journal (refereed) 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 ... More information

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

Date: 10/2016 Author(s): Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio Document type: Article in Journal (refereed) 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 ... More information
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