Cédric Poretti

Assistant Professor of Accounting at EHL

Cédric Poretti

Dr. Cédric Poretti is an Assistant Professor of Accounting at EHL. His research focuses on the topics of financial reporting, earnings quality, corporate governance, auditing and valuation.

More about Cédric Poretti

Insights by Cédric Poretti (3)

To pay or not to pay: when dividend policy rhymes with business strategy

The COVID-19 crisis is putting the global economy under pressure in an unprecedented way. Companies worldwide have been forced to cut their dividend payouts. Based on the Janus Henderson Global Dividend Index (August 2020), global dividends fell by 22% to $382.

The Link Between Corporate Debt And Earnings Manipulation

Among the many COVID-19-related uncertainties, increasing corporate debt levels represent a major challenge, even though this is nothing new. Global corporate debt has been soaring since the sub-prime crisis and reached USD 72 trillion at the end of Q1 2019 (excluding financial companies) (Statista).

Corporate Governance: Why Independent Audit Committees Matter

Corporate governance has been a hot topic for many years in the US and Europe as corporations, whether in finance or the hospitality industry, grapple with their supervisory structures.