Go to EHL Faculty
Dr Cédric Poretti

Cédric Poretti , PhD


PhD in Financial Accounting, HEC Lausanne
Chartered Financial Analyst®


Assistant Professor

Teaching Location(s)

EHL Campus Lausanne
EHL Campus (Singapore)

Courses and Modules Taught

• Advanced Electives
• Business Analysis
• Industrial Attachment (6 Months)
• Integrated Business Analysis

• Hotel Financial Statement Analysis

Teaching Subject(s)

Hotel Financial Statements Analysis
Managerial Accounting
Accounting & financial analysis for hospitality firms

Area(s) of Expertise

Capital markets
Corporate governance
Financial accounting

Short Bio

Cédric Poretti, PhD CFA, is an Assistant Professor of Accounting at EHL. He developed and teaches courses in financial accounting/managerial accounting/financial statement analysis, and also serves on the academic board. Earlier, Dr Poretti worked in the financial industry (FX trading and private bank) as a portfolio manager and an economist.

His research mainly focuses on audit, corporate governance, financial reporting, and valuation. Dr Poretti published various papers in scientific journals, and participates on a regular basis to international conferences. Since 2017, he also serves on the board of AAIG, an association focusing on corporate governance research.

Publications in Peer-Reviewed Journals

Poretti, C., & Heo, C. Y. (Forthcoming). Asset-light strategies and stock market reactions to COVID-19’s pandemic announcement: The case of hospitality firms. Tourism Economics. https://doi.org/10.1177/13548166211005198

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.

Funded Research Projects

Poretti, C., Project: Gender diversity all over the firm: the consequences of financial reporting feminization on financial reporting outcomes, Date: 01.01.2020 to 30.06.2021, External fundraising: HES-SO.


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