Francesco Grazioli is an Assistant Professor of Accounting at ESCP Business School. He uses empirical archival methods to explore the effects of financial reporting regulations on real economic activity. His research interests include financial analysts, banks, sovereign debt, and standard-setting issues. He teaches financial accounting at various levels and is a Certified Public Accountant (CPA). Francesco holds a Bachelor’s Degree in Management from Bocconi University, a Master’s Degree in Business Administration and Law from Bocconi University, and a PhD in Management from HEC Paris.