Peter Fiechter

Path/Biography

Peter Fiechter is professor of financial accounting at the Institute of Financial Analysis. Before joining the University of Neuchâtel, Peter Fiechter was an assistant professor at the University of Zurich. During his PhD at the University of Zurich, he also worked for UBS in the group's accounting department.

The research of Peter Fiechter focuses on both determinants and economic consequences of financial reporting. Specifically, his research interests include international accounting and corporate social responsibility (CSR) reporting.

Teaching

  • Comptabilité financière
  • International Financial Reporting Standards
  • ESG Disclosure
  • Financial Accounting

Publications

Publications :

Selected publications in FT 50 Journals

Do industry-specific accounting standards matter for capital allocation decisions? (with Wayne R. Landsman, Kenneth Peasnell, Annelies Renders). Journal of Accounting and Economics, 77 (2024).

The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage (with Alper Darendeli, Markus Hitz and Nico Lehmann). Journal of Accounting and Economics, 74 (2022).

Real effects of a widespread CSR reporting mandate: Evidence from the European Union’s CSR directive (with Jörg-Markus Hitz and Nico Lehman). Journal of Accounting Research, 60 (2022).

Are Level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures (with Zoltan Novotny-Farkas and Annelies Renders). The Accounting Review, 47 (2022).

The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: the Roles Played by Regulatory Capital and Too-Important-to-Fail Status (with Wayne Landsman, Ken Peasnell, and Annelies Renders). Review of Accounting Studies, 22 (2017).