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Eugster, Florian

Florian Eugster joined the Department of Accounting in January 2014. He holds a Ph.D. in Finance from University of Zurich (UZH). During his Ph.D. studies he visited the Accounting Department of Rotman School of Management, University of Toronto with a Swiss National Science Foundation (SNSF) Fellowship. In 2014 he was awarded a Wallander scholarship for his dissertation

 He teaches financial accounting, financial analysis, and corporate valuation in the Bachelor and Masters programs, as well as in Executive Education programs. He holds a teaching skills certificate from the University of Zurich and served as project manager for e-learning courses during his Ph.D. studies.

Research interest

Empirical accounting research with focus on voluntary disclosure quality, auditing, managerial honesty and insider trading.

Publications in peer-reviewed journals

1. “Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-Shaped Relation”, with Vasiliki Athanasakou, Thomas Schleicher, and Martin Walker; European Accounting Review, 2020 29 (1), 27-54. DOI: 10.1080/09638180.2019.1707102

2. “Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on the Cost of Equity Capital?”, (Dissertation); Contemporary Accounting Research; (Forthcoming). DOI: 10.1111/1911-3846.12584

3. “Value Reporting and Firm Performance”, with Alexander Wagner; Journal of International Accounting, Auditing & Taxation, (Forthcoming). DOI: DOI:10.1016/j.intaccaudtax.2020.100319

4.  “Earning investor trust: The role of past earnings management”, with Alexander Wagner,   Journal of Business Finance and Accounting (Forthcoming). https://onlinelibrary.wiley.com/doi/abs/10.1111/jbfa.12477

5. “IQ and Corporate Insiders' Decisions to Time Insider and Outsider Trading”, with Jenni Kallunki, Henrik Nilsson, and Hanna Setterberg, European Financial Management,   https://onlinelibrary.wiley.com/doi/epdf/10.1111/eufm.12302


Working Papers

View some of my papers on: SSRN  (the other papers are available upon request)

1. “Passive institutional investors and audit fees: Empirical evidence from the Russell index reconstitution”, with Ting Dong and Antonio Vasquez 
2. “Managerial Extraversion and Firm Disclosure”, with Jenni Kallunki, J.P Kallunki, Henrik Nilsson, and Hanna Setterberg 
3. “Disentangle UK firms’ Dynamic Behaviour on Disclosure and Cost of Equity using Panel Vector Autoregressive Models”, with Rickard Sandberg 
4. “Auditor Stock Holdings, Stock Trading and Audit Quality”, with Ann Vanstraelen, Jenni Kallunki, and Henrik Nilsson (Work in progress)

Publications in non-peer reviewed journals

1. “Perception of COVID-19 in the business community: USA vs. Sweden”, with Michal Dzielinski, Forthcoming in The SSE COVID-19 Report 2020.

2. “Stop Talking – Start Doing: Pedagogical Development in Action at the Stockholm School of Economics”. 2018 Chapter in Weil, Markus (Publisher.)Zukunftslabor Lehrentwicklung. Perspektiven auf Hochschuldidaktik und darüber hinaus. Waxmann Muenster.

3. Value Reporting. In: Schweizer Geschaeftsberichte-Rating 2012. Zurich: HarbourClub, 2012, p. 24-30. with Alexander Wagner. Download PDF

4. Nachhaltigkeitsberichterstattung von Schweizer Unternehmen (Sustainability Reporting in Swiss Companies). In: Schweizer Geschaeftsberichte-Rating 2012. Zurich: HarbourClub, 2012, p. 31-34. with Juliette Buob and Alexander Wagner. Download PDF

--> All Publications in Value Reporting Project. Download PDF


Bachelor program

Financial Reporting and Financial Markets (Course 631, BSc in Business & Economics) since Fall 2014. (Course director since 2019)

Examensarbete i Accounting & Financial Management (Course 639, BSc in Business & Economics, Supervisor) since Fall 2014. 


MSc program

Accounting and Financial Statement Analysis (Course 3310, MSc in Finance, Teacher), Since Fall 2017

Financial Analysis, (Course 3303, MSc in Accounting & Financial Management, Teacher), Fall 2014-Fall 2017.

Thesis in Accounting and Financial Management (Course 3350, MSc in Accounting & Financial Management, Supervisor)

Using Accounting Reports (Course 311, MSc in General Management – Course director) Fall 2014.

Executive MBA

Courses in Financial Accounting, 2014

Session about Learning Styles 2021