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Dr Cédric Poretti

Cédric Poretti , PhD


PhD in Financial Accounting, HEC Lausanne
Chartered Financial Analyst®


Associate 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
• Accounting & financial analysis for hospitality firms
• Hotel Financial Statements 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 Associate 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

Nicolau, J. L., Poretti, C., & Heo, C. Y. (Forthcoming). 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., & 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.

Poretti, C., & Das, P. (2020). What Explains Differing Holding Periods Across Hotel Investments? A Hazard Rate Framework. International Journal of Hospitality Management, 89.

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.

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: COVID-19 crisis resiliency across ownership structures in Swiss listed companies, Date: 01.06.2021 to 30.11.2021, External fundraising: HES-SO.
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.