Researchers with fixed-term contract in tenure track (RTT) - Business administration, Accounting & Performance Measurement (Prof. Bonacchi, Massimiliano)

Call

Rector's Decree n. 801/2025 of 05.06.2025

Call(pdf)

List of recognized language certificates(pdf)

Online application (link)

Website of the procedure (link)

Project

Textual characteristics of financial statement disclosure, both financial and non-financial

Deadline for sending applications and publications

30.08.2025 ore 12:00 (mezzogiorno)

Number applications

0

Description of the research activity:

The project will investigate the determinants of financial reporting narratives in order to understand the role of regulatory oversight on corporate textual disclosure and its impact on financial markets. The aim is to examine whether regulatory activities carried out by market supervisory authorities, such as Consob and the SEC, influence management’s language choices and to assess their (positive or negative) effects on investment decision-making. In addition, the project studies the characteristics of the new sustainability reports prepared in accordance with the CSRD regulation, with particular attention to the phenomenon of greenwashing.