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Michele Bertoni

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Michele Bertoni

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FINANCE, ACCOUNTING and MANAGEMENT CONTROL
 
Michele Bertoni, PhD, is Associate Professor of Accounting at the University of Trieste, where he teaches Accounting and International Financial Reporting Standards. He is Professor of Finance, Accounting and Management Control at MIB Trieste School of Management.
He also lectures at the University of Northern Colorado.

His current research interests include IFRS, the value relevance of accounting information, and healthcare cost accounting.
He is a member of SIDREA (the Italian academic Accounting association), of the European Accounting Association, and of the International Association for Accounting Education and Research.
 

Selected Publications

  • Bertoni, M., Rossi, P., & De Rosa, B. (2021). "Early Warnings": incremento nella capacità di risposta o perdita di rilevanza?. Management Control, 1, 2021, 175–194.
    DOI: https://doi.org/10.3280/maco2021-001009
  • Bertoni, M., & Sostero, U. (2023). Financial statement layouts. In A. Incollingo & A. Lionzo (Eds.), The European harmonization of national accounting rules. Springer, Cham.
    DOI: https://doi.org/10.1007/978-3-031-42931-6_11
  • Bertoni, M., Candio, P., & Rossi, P. (2024). Revisiting the impact of ESG on financial performance: Empirical evidence from the Italian Stock Exchange. Financial Reporting, 2, 163–191.
    DOI: https://doi.org/10.3280/FR2024-002007
  • Bertoni, M., Candio, P., & Pediroda, V. (2024). Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies. Finance Research Letters, 70, 106369.
    DOI: https://doi.org/10.1016/j.frl.2024.106369
  • Barresi, S., Bertoni, M., & Rossi, P. (2025). The association between environmental and financial performance in the oil and gas industry: An institutional approach. In N. Castellano, F. De Luca, G. D'Onza, M. Maffei, & A. Melis (Eds.), Environmental, social, governance (ESG). Springer, Cham.
    DOI: https://doi.org/10.1007/978-3-031-76618-3_27

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