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Professore Ordinario
Dipartimento di Accounting

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Insegnamenti a.a. 2021/2022


Insegnamenti a.a. precedenti

Note biografiche

Nata a Manfredonia (FG). Laureata in Economia aziendale  presso l'Università Bocconi. PhD in Economia aziendale e management presso l'Università Bocconi. Visiting PhD student presso la Harvard Business School (2001). Premio Donato Menichella 2018. Alfiere del lavoro.

Curriculum Accademico

Direttore della Scuola Universitaria. KPMG Chair, Professore ordinario, Dipartimento di Accounting. Presidente dell'European Accounting Association.

Aree di interesse scientifico

Financial reporting quality. Informativa di bilancio. Informativa ai mercati finanziari. Corporate governance e accounting quality. Principi contabili internazionali. Imprese famigliari. Private firms.




  • What's in a Name? Eponymous Private Firms and Financial Reporting Quality (with A. Minichilli, G. Siciliano, S. Radhakrishnan), Management Science, 2021.
  • Earnouts: The Real Value of Disagreement in Mergers and Acquisitions (with A. Battauz, S. Gatti and L. Viarengo), European Financial Management, 2021.
  • The effects of board interlocks with an allegedly fraudulent company on audit fees (with M. Ivanova), Journal of Accounting Auditing and Finance, 2020.
  • Accounting Research on Private Firms. State of the Art and Future Directions (with S. Bar-Yosef and C. D'Augusta), The International Journal of Accounting, 2019, 54(2).
  • Enforcement Quality and the Use of Earnouts in M&A Transactions: International Evidence (with L. Viarengo and S. Gatti), Journal of Business Finance and Accounting,  2018, pp. 437-481.
  • The Effects of Conservative Reporting on Investor Disagreement (with C. D'augusta and S. Bar-Yosef), European Accounting Review, n. 3, 2016, pp. 451-485.
  • Mandatory Audit Firm Rotation and Audit Quality (with M. Cameran and M. Trombetta), European Accounting Review, n. 1, 2016, pp. 35-58.
  • Accounting Research in Family Firms: Theoretical and Empirical Challenges (with S. Bar-Yosef and H.C. Dekker), European Accounting Review, n. 3, 2014, pp. 361-385.
  • The impact of corporate governance and earnings management on stock market liquidity in a highly concentrated ownership capital market (with S. Bar-Yosef), Journal of Accounting, Auditing and Finance, n. 3, 2013.
  • Earnings management in domestic versus multinational firms: discussion of 'Where do firms manage earnings?', Review of Accounting Studies, n. 3, 2012.
  • Income smoothing in family-controlled companies: Evidence from Italian listed companies (with S. Bar-Yosef, P. Mazzola and L. Pozza), Corporate Governance: an International Review, n. 6, 2011.
  • Board monitoring and earnings management pre and post-IFRS (with A. Marra and P. Mazzola), The International Journal of Accounting, n. 2, 2011.
  • Corporate govenance and earnings management in family-controlled companies (with S. Bar-Yosef), Journal of Accounting Auditing and Finance, n. 2, 2011.
  • Capitalization of R&D costs and earnings management. Evidence from Italian listed companies (with G. Markarian, L. Pozza), The International Journal of Accounting, vol. 43, 2008.
  • Earnings management in family firms. Evidence from R&D cost capitalization (with G. Markarian, L. Pozza), Family Business Review, vol. 21, n. 1, 2008.
  • The relationship between voluntary disclosure and independent directors in the presence of a dominant shareholder (with L. Patelli), European Accounting Review, n. 1, 2007.
  • Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies", European Accounting Review, n. 2, 2004.

 Libri e capitoli

  • Consolidation. Preparing and understanding consolidated financial statements under IFRS (with G. Gallimberti and A. Marra), McGraw-Hill, London, UK, 2013
  • Time to WaitTime to Invest: The Case of Trade Order Executions by Specialists on the NYSE (with S. Bar-Yosef), in I. Venezia I. Z. Wiener (Editors), Bridging the GAAP: Recent Advances in Finance and Accounting, World Scientific Publisher, UK, 2012.
  • Earnings quality. Analisi della qualità degli earnings in una prospettiva internazionale, Pearson Education, Milan, 2006