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

Jérôme, T., Poretti, C., & Schatt, A. (Forthcoming). Female lead auditors, audit fees, and audit quality. The British Accounting Review.

Brousseau, C., & Poretti, C. (Forthcoming). Accruals and Long-Term Nonfinancial Assets and Liabilities. European Accounting Review.

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.

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.

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.

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.

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.

Nicolau, J. L., Poretti, C., & Heo, C. Y. (2024). Solidarity actions with Ukraine and hospitality firm value. Tourism Management, 100, 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.

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. (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. (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., 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.

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, 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.

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.

Research Portals