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Cédric Poretti

Dr Cédric Poretti

Dr Cédric Poretti

Associate Professor

Fachgebiet

  • Prüfung
  • Kapitalmärkte
  • Unternehmensführung
  • Finanzbuchhaltung
  • Bewertung
  • Management Accounting

Biographie

Cédric Poretti besitzt einen Doktortitel und CFA und ist Assoziierterprofessor für Rechnungswesen an der EHL. Er hat die Lehrveranstaltungen Finanzbuchhaltung/Rechnungswesen/Bilanzanalyse entwickelt und unterrichtet und ist außerdem Mitglied des wissenschaftlichen Beirats. Zuvor arbeitete Dr. Poretti in der Finanzindustrie (Devisenhandel und Privatbank) als Portfoliomanager und Wirtschaftswissenschaftler. Seine Forschungsschwerpunkte liegen in den Bereichen Wirtschaftsprüfung, Unternehmensführung, Finanzberichterstattung und Bewertung.


Dr. Poretti hat verschiedene Arbeiten in wissenschaftlichen Zeitschriften veröffentlicht und nimmt regelmäßig an internationalen Konferenzen teil. Seit 2017 ist er auch im Vorstand der AAIG, einer Vereinigung mit Schwerpunkt auf der Forschung im Bereich Unternehmensführung.

Auszeichnungen

Academic Excellence Award, "Prix de la Solidarité Confédérale 2016", HEC Lausanne.

Ausbildung

PhD in Financial Accounting, HEC Lausanne
Chartered Financial Analyst®

Unterrichtete Kurse

BACHELOR OF SCIENCE IN INTERNATIONAL HOSPITALITY MANAGEMENT
• Comptabilité de gestion
MASTER IN HOSPITALITY MANAGEMENT
• Accounting for hospitality firms

Unterrichtsort

EHL Campus Lausanne
EHL Campus (Singapore)
Akademische Publikationen

Akademische Publikationen von Cédric Poretti

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Article

La gestion des résultats par les nouveaux dirigeants : quels enjeux pour les conseils d’administration ?

En se fondant sur les résultats de la recherche académique en comptabilité-finance, cet article insiste sur le risque de gestion des résultats par de nouveaux dirigeants. Il rappelle que les membres du conseil d’administration doivent notamment être...

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Article

Audit committees’ independence and the information content of earnings announcements in Western Europe

We examine whether the percentage of independent members sitting on the audit committee, in different institutional settings, impacts the market reaction (measured by the abnormal stock returns variance and the abnormal trading volume) to earnings...

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Article

The asset-light strategies and the dividend puzzle; international evidence from the hospitality industry

This study investigates the impact of the asset-light strategy on dividend policy using a sample of large international publicly-listed companies (399 firm-year observations) operating in the hotel and restaurant industry over the 2006–2018 period....

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Article

What explains differing holding periods across hotel investments? : a hazard rate framework

We explain the variation in hotel holding periods (HP) based on liquidity needs, owner type, acquisition conditions and timing of hotel renovation. Contrary to popular belief, properties owned by listed companies tend to have longer HPs due to lower...

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Article

Impact of leverage on financial information quality : international evidence from the hospitality industry

Earnings are a key firm-performance yardstick for investors. The quality of earnings has fascinated researchers and investors alike, as it may be manipulated by a firm's management. This paper studies the relationship between earnings quality and...

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Article

Three anchoring managerial mechanisms to embed sustainability in service organizations

The aim of this discussion paper is to address three major concerns in establishing sustainability in service organizations regarding the intersections among external reporting, internal governance, and business management and innovation. External...

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Article

COVID-19 and firm value drivers in the tourism industry

Using an international sample of 1315 observations for 194 listed tourism firms from 2012 to 2019, we investigate the impact on firm value of DuPont components, namely asset turnover and profit margin. Next, using an event study methodology, we...

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Article

Asset-light strategies and stock market reactions to COVID-19’s pandemic announcement : the case of hospitality firms

This research note investigates the stock market reactions of international hospitality firms to COVID-19’s pandemic announcement by the World Health Organization. In line with the behavioral finance literature, the findings indicate that, in the...

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Article

An empirical examination of relative valuation of publicly listed firms using French GAAP after IFRS adoption

We investigate whether the mandatory adoption of IFRS by the European Union, in 2005, affects the implementation of the comparable company method when valuing firms that still apply local GAAP. The advent of IFRS severely reduces the pool of peers...

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Article

Family Identification and Earnings Management in Listed Firms

In this paper, we investigate the earnings management behavior of listed family firms holding the name of the family (eponymous FF). Specifically, we use a Swiss sample of 1,544 firm-year observations from 2006 to 2018 to examine the association of...

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Article

In family we trust—In good and bad times

This short report investigates the stock market behavior of Swiss companies during the COVID-19 pandemic. Results suggest that family firms performed better during the outbreak and post-lockdown periods than widely-held firms. Family firms also...

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Article

Fee-Oriented Strategies, Ownership Structure and Analyst Forecast Accuracy in the Hospitality Industry

This study analyzed the impact of the interplay between fee-oriented strategies and ownership structure on analyst forecast accuracy using a sample of international publicly-listed hospitality firms. Based on 29,019 earnings forecasts made by...

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Article

Solidarity actions with Ukraine and hospitality firm value

The objective of this research note is to analyze the effect of solidarity actions following the invasion of Ukraine on hotel and restaurant firms’ market value. Press releases and corporate websites of 117 companies were investigated to determine...

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Zeitschriftenpublikationen

Poretti, C., Weisskopf, J. P., & de Régie, P. D. V. (forthcoming). Innovative business strategies, corporate performance, and firm value in the travel and leisure industry. International Journal of Hospitality Management.

Masset, P., Poretti, C. & Weisskopf, J.-P. (Forthcoming). In family we trust—In good and bad times. International Review of Finance.

Poretti, C., Aoun, A, & Singal, M. (Forthcoming). Fee-Oriented Strategies, Ownership Structure and Analyst Forecast Accuracy in the Hospitality Industry. Journal of Hospitality & Tourism Research.

Nicolau, J. L., Poretti, C., & Heo, C. Y. (2024). Solidarity actions with Ukraine and hospitality firm value. Tourism Management.

Poretti, C., Jérôme, T., & Heo, C. Y. (2023). Business strategies and financial reporting complexity in hospitality firms. International Journal of Hospitality Management, 110, 103429.

Poretti, C., Jérôme, T. & Brousseau, C. (2023). Family Identification and Earnings Management in Listed Firms. Accounting in Europe, 20(3), 339-369.

Poretti, C., & Heo, C. Y. (2022). Asset-light strategies and stock market reactions to COVID-19’s pandemic announcement: The case of hospitality firms. Tourism Economics, 28(6), 1692-1701.

Poretti, C., & Heo, C. Y. (2022). COVID-19 and firm value drivers in the tourism industry. Annals of Tourism Research, 95, 103433.

Poretti, C., Schatt, A., & Magnan, M. (2022). An empirical examination of relative valuation of publicly listed firms using French GAAP after IFRS adoption. Accounting Auditing Control, 28(2), 55-81.

Martin-Rios, C., Poretti, C., & Derchi, G. B. (2021). Three anchoring managerial mechanisms to embed sustainability in service organizations. Sustainability, 14(1), 265.

Poretti, C., & Heo, C. Y. (2021). Asset-light strategies and stock market reactions to COVID-19’s pandemic announcement: The case of hospitality firms. Tourism Economics, 13548166211005198.

Poretti, C., Schatt, A., & Jérôme, T. (2020). Impact of Leverage on Financial Information Quality: International Evidence from the Hospitality Industry. Journal of Hospitality Financial Management, 28(1).

Poretti, C., & Blal, I. (2020). The asset-light strategies and the dividend puzzle: International evidence from the hospitality industry. International Journal of Hospitality Management, 91, 102639. https://doi.org/10.1016/j.ijhm.2020.102639

Poretti, C., & Das, P. (2020). What Explains Differing Holding Periods Across Hotel Investments? A Hazard Rate Framework. International Journal of Hospitality Management, 89. https://doi.org/10.1016/j.ijhm.2020.102564

Poretti, C., & Schatt, A. (2019). Existe-t-il un plafond de verre dans les cabinets d’audit suisses ? Expert-Focus, 8, 566-569.

Bessieux-Ollier, C., Schatt., A., & Poretti, C. (2018). La gestion des résultats par les nouveaux dirigeants: Quels enjeux pour les conseils d'administration ? Revue Française de Gouvernance d'Entreprise, 19, 68-89.

Poretti, C., Schatt, A., & Bruynseels, L. (2018). Audit committees’ independence and the information content of earnings announcements in Western Europe. Journal of Accounting Literature, 40, 29-53. https://doi.org/10.1016/j.acclit.2017.11.002

Poretti, C., & Schatt, A. (2017). Comment sont évaluées les cibles d'OPA en Suisse et en France? Similitudes et différences. Expert-Focus, 1, 31-37.