CARLO D'AUGUSTA
Courses a.y. 2023/2024
41048 TOPICS IN ECONOMICS & FINANCE 3
Courses previous a.y.
Biographical note
I joined the Bocconi Accounting Department in 2021 as Assistant Professor. I studied accounting at the University of Genova, at Bocconi University and at New York University. In 2013 I obtained my Ph.D. from Bocconi University. Prior to joining Bocconi University’s faculty in 2021, I taught accounting at Georgia State University and Middle Tennessee State University.
About
In 2019-2020 I was awarded the Bridgestone Americas Distinguished Lecturer" recognition. My research has been published in leading academic journals such as The Accounting Review, Contemporary Accounting Research, the Journal of Accounting, Auditing & Finance, the Review of Accounting and Finance, The International Journal of Accounting and the European Accounting Review.
Research interests
My research is in financial reporting. More specifically, I am interested in understanding how characteristics of financial information affect the capital markets and investors’ reaction to financial disclosure, as well as how different types of disclosures can interact to affect information users.
My research interests are impact of financial information on capital markets, voluntary disclosure, and accounting conservatism.
Selected Publications
Words and numbers: A disagreement story from post-earnings announcement return and volume patterns
FINANCE RESEARCH LETTERS, 2023
How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism
FINANCE RESEARCH LETTERS, 2023
Accruals quality, shocks to macro-uncertainty, and investor response to earnings news
EUROPEAN ACCOUNTING REVIEW, Forthcoming
Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?
JOURNAL OF ACCOUNTING AUDITING & FINANCE, 37(1):77-113., 2022
Tone concavity around expected earnings
ACCOUNTING REVIEW, 95 (1): 133–164., 2020
Does accounting conservatism discipline qualitative disclosure? Evidence fom tone management in the MD&A
CONTEMPORARY ACCOUNTING RESEARCH, 37(4): 2287-2318.., 2020
Accounting research on private firms: state of the art and future directions
INTERNATIONAL JOURNAL OF ACCOUNTING, 54(2)., 2019
Do firms use early guidance to disclose the effect of conservatism on future earnings?
REVIEW OF ACCOUNTING & FINANCE, 18(3): 432 – 455., 2019
The effects of conservative reporting on investor disagreement
EUROPEAN ACCOUNTING REVIEW, 25(3): 451-485., 2016