Retour à la faculté

Cédric Poretti

Dr Cédric Poretti

Dr Cédric Poretti

Professeur Associé

Expertise

  • Audit
  • Marchés des capitaux
  • Gouvernance d'entreprise
  • Comptabilité financière
  • Évaluation
  • Comptabilité de gestion

Biographie

Cédric Poretti, PhD, est Doyen Associé et Professeur Associé en comptabilité à l'EHL Hospitality Business School. Il a développé des cours et enseigne la comptabilité financière et de gestion, ainsi que l'analyse des états financiers. Avant de rejoindre l'EHL, Dr Poretti a travaillé dans l'industrie financière (banque privée, trading et gestion d'actifs).
Ses principaux domaines de recherche sont l'audit, la finance et la gouvernance d'entreprise, et le reporting financier. Dr Poretti a publié de nombreux articles dans des journaux scientifiques, et participe régulièrement à des conférences internationales.

Récompenses

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

Formation

PhD in Financial Accounting, HEC Lausanne
Chartered Financial Analyst®

Cours enseignés

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

Lieu d'enseignement

EHL Campus Lausanne

Publications dans des revues

Aoun, A., & Poretti, C. (Forthcoming). Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe. International Journal of Auditing. https://doi.org/10.1111/ijau.70030

Poretti, C., Blengini, I., & Nicolau, J. L. (Forthcoming). Sustainability, innovation, and competitive advantage in tourism: An event study of the inflation reduction act. Journal of Travel Research. https://doi.org/10.1177/00472875251398438

Poretti, C., Weisskopf, J. P., & Zuchuat, K. (2025). Ownership and innovation in the hospitality industry. International Journal of Hospitality Management, 130, 104270. https://doi.org/10.1016/j.ijhm.2025.104270

Poretti, C., & Jérôme, T. (2025). Hospitality firms’ fee orientation and tax avoidance. Tourism Economics, 31(6), 1236-1251. https://doi.org/10.1177/13548166251347494

Jérôme, T., Poretti, C., & Schatt, A. (2025). Female lead auditors, audit fees, and audit quality. The British Accounting Review, 57(3), 101497. https://doi.org/10.1016/j.bar.2024.101497

Brousseau, C., & Poretti, C. (2025). Accruals and Long-Term Nonfinancial Assets and Liabilities. European Accounting Review, 34(4), 1555–1586. https://doi.org/10.1080/09638180.2024.2404218

Jérôme, T., & Poretti, C. (2025). Stock market reaction to the voluntary adoption of nature-related financial disclosure: An event study. Finance Research Letters, 71, 106389. https://doi.org/10.1016/j.frl.2024.106389

Poretti, C., Aoun, A., & Singal, M. (2025). Fee-Oriented Strategies, Ownership Structure and Analyst Forecast Accuracy in the Hospitality Industry. Journal of Hospitality & Tourism Research, 49(2), 282-297. https://doi.org/10.1177/10963480231179995

Poretti, C., Jérôme, T., & Das, P. (2024). Plural form business strategy and financial reporting quality in hospitality firms. Journal of Hospitality and Tourism Management, 59, 60-69. https://doi.org/10.1016/j.jhtm.2024.03.008

Poretti, C., Weisskopf, J. P., & de Régie, P. D. V. (2024). Innovative business strategies, corporate performance, and firm value in the travel and leisure industry. International Journal of Hospitality Management, 118, 103683. https://doi.org/10.1016/j.ijhm.2023.103683

Masset, P., Poretti, C., & Weisskopf, J.-P. (2024). In family we trust—In good and bad times. International Review of Finance, 24(1), 128-138. https://doi.org/10.1111/irfi.12429

Nicolau, J. L., Poretti, C., & Heo, C. Y. (2024). Solidarity actions with Ukraine and hospitality firm value. Tourism Management, 100, 104813. https://doi.org/10.1016/j.tourman.2023.104813

Poretti, C., Jérôme, T., & Heo, C. Y. (2023). Business strategies and financial reporting complexity in hospitality firms. International Journal of Hospitality Management, 110, 103429. https://doi.org/10.1016/j.ijhm.2023.103429

Poretti, C., Jérôme, T., & Brousseau, C. (2023). Family Identification and Earnings Management in Listed Firms. Accounting in Europe, 20(3), 339-369. https://doi.org/10.1080/17449480.2023.2231964

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. https://doi.org/10.1177/13548166211005198

Poretti, C., & Heo, C. (2022). Covid-19 and firm value drivers in the tourism industry. Annals of Tourism Research, 95, 103433. https://doi.org/10.1016/j.annals.2022.103433

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. https://doi.org/10.3917/cca.282.0055

Martin-Rios, C., Poretti, C., & Derchi, G.-B. (2021). Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations. Sustainability, 14(1), 265. https://doi.org/10.3390/su14010265

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), 30–43. https://doi.org/10.7275/bp3n-mw53

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, 102564. 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. https://iris.unil.ch/handle/iris/137363

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.