Florian Eugster joined the Department of Accounting in January 2014. He holds a PhD in Finance from University of Zurich (UZH). During his PhD 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 served at the Department of Banking and Finance UZH as a project manager in Value Reporting and was a member of the jury in the Swiss Annual Report contest.
In his dissertation he studied the role of corporate disclosures, accounting transparency and the management’s trustworthiness in capital markets and financing.
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 PhD studies.
Research interest
Empirical accounting research with focus on voluntary disclosure quality, conflicts of interest of financial analysts, managerial honesty.
Publications in peer-reviewed journals
Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on the Cost of Equity Capital? Forthcoming in Contemporary Accounting Research: https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12584
Value Reporting and Operating Performance: Evidence from Switzerland. Forthcoming in Journal of International Accounting, Auditing and Taxation. With Alexander F. Wagner.
Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-Shaped Relation. Forthcoming in European Accounting Review. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3429811. With Vasiliki Athanasakou, Thomas Schleicher, and Martin Walker.
Working Papers
View some of my papers on: SSRN (the other papers are available upon request)
1. Financial Reporting Quality and the Reaction to Earnings Announcements, with Alexander F. Wagner
2. IQ and Corporate Insiders’ Decisions to Time Insider and Outsider Trading, with Jenni Kallunki, Henrik Nilsson, and Hanna Setterberg
3. Extroversion and Corporate Disclosure Outcomes, with Jenni Kallunki, Henrik Nilsson, and Hanna Setterberg
4. Passive institutional investors and audit fees: Empirical evidence from the Russell index reconstitution, with Ting Dong
Publications in non-peer reviewed journals
Value Reporting. In: Schweizer Geschaeftsberichte-Rating 2012. Zurich: HarbourClub, 2012, p. 24-30. with Alexander Wagner. Download PDF
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
Value Reporting in Switzerland - status and perspectives. Zurich: The Communications Journal, 2011, p. 3-4. with Alexander Wagner. Download PDF
Value Reporting. In: Schweizer Geschaeftsberichte-Rating 2011. Zurich: HarbourClub, 2011, p. 19-25. with Alexander Wagner. Download PDF
Executive Compensation und Value Reporting: aktuelle Entwicklungen in zwei eng verwandten Themen. (Executive Compensation and Value Reporting: Current Developments) In: Schweizer Geschaeftsberichte-Rating 2011. Zurich: HarbourClub, 2011, p. 32-36. with Alexander Wagner. Download PDF
Value Reporting als “must” wirksamer Investor Relations (Value Reporting as an Important Part of Effective Investor Relations). In: Schweizer Geschaeftsberichte-Rating 2010. Zurich: HarbourClub, 2010, p. 12-16. with Rudolf Volkart. Download PDF
--> All Publications in Value Reporting Project. Download PDF
Teaching
Bachelor program
Financial Reporting and Financial Markets (Course 631, BSc in Business & Economics) since Fall 2014.
Examensarbete i Accounting & Financial Management (Course 639, BSc in Business & Economics, Supervisor) since Fall 2014.
MSc program
Financial Analysis, (Course 3303, MSc in Accounting & Financial Management, Teacher), since Fall 2014.
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