Cédric Poretti , PhD

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

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). 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.

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.

Awards

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

Research Portals