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Dr Cédric Poretti

Cédric Poretti , PhD

Qualification(s)

PhD in Financial Accounting, HEC Lausanne
Chartered Financial Analyst®

Function

Associate Professor

Teaching Location(s)

EHL Campus Lausanne
EHL Campus (Singapore)

Courses and Modules Taught

BACHELOR OF SCIENCE IN INTERNATIONAL HOSPITALITY MANAGEMENT
• Advanced Electives
• Business Analysis
• Industrial Attachment (6 Months)
• Integrated Business Analysis

CERTIFICATE IN HOTEL FINANCIAL STATEMENT ANALYSIS (E-LEARNING)
• Hotel Financial Statement Analysis
MASTER IN HOSPITALITY MANAGEMENT
• Accounting & financial analysis for hospitality firms
MASTER IN BUSINESS ADMINISTRATION
• Hotel Financial Statements Analysis

Teaching Subject(s)

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

Area(s) of Expertise

Audit
Capital markets
Corporate governance
Financial accounting
Valuation

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., 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.

Funded Research Projects

Cédric Poretti's Projects

Awards

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