Sara Longo

Sara Longo serves as Assistant Professor in Accounting at the Faculty of Economics and Management, Free University of Bozen-Bolzano. Holding a Ph.D. in Accounting from the University of Padova with a Columbia University visiting period, her expertise bridges banking regulation, financial disclosure, and sustainable finance.

Education:

• Ph.D. in Accounting, University of Padova (including Columbia University visiting period)
• Prior banking sector experience in antitrust, M&A, accounting, and financial regulation

Her research critically examines liquidity dynamics, disclosure practices, and regulatory impacts in banking. Current work investigates climate stress tests for green lending, mandatory nonfinancial reporting, and investor engagement mechanisms. She demonstrates how transparency regulations influence bank stability and sustainable investment flows, with particular focus on European banking frameworks.

Recent publications (2021-2025) reveal escalating emphasis on sustainability integration within banking regulation. Key patterns include empirical analysis of EU moratorium effects on loan repayment, climate-related financial disclosures, and causal relationships between ESG engagement and corporate performance.

Scientific Awards:

• Economics Award for Bank stability and transparency (2024)

Dr. Longo teaches Intermediate Financial Accounting (Bachelor), Business Model and Financial Statement Analysis for Banks (Master), and Empirical Finance - Mandatory vs Voluntary Disclosure (PhD). As EAA, AAA, and CAAA member, she actively contributes to accounting scholarship without disclosed external grants. Her institutional role supports ongoing research in banking transparency and sustainable finance.