Prof. Dr. Robert Gutsche
Profile
Prof. Dr. Robert Gutsche Dozent
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Address
Berner Fachhochschule
Business School
Institut Applied Data Science & Finance
Brückenstrasse 73
3005 Bern
Activities
Responsibilities
Professor for Finance and Accounting
Financial Analysis, Investment Strategies
Wealth and Asset Management
Sustainable Investments and Financing
Teaching
Degree programmes
Executive Education, Bern University of Applied Sciences
Master in Business Administration, Bern University of Applied Sciences
Bachelor in Business Administration, Bern University of Applied Sciences
Executive Education, University of St.Gallen
Ph.D. Program University of St.Gallen (Supervisor)
Master in Banking and Finance, University of St.Gallen
Master in Accounting and Finance, University of St.Gallen
Master in Accounting and Corporate Finance, University of St.Gallen
Master in Management, University of St.Gallen
Master in Accounting and Finance, Nyenrode University
Master in Business Administration, Twente University
Bachelor in Business Administration, Twente University
Bachelor in Business Administration, Zurich University of Applied Sciences
Master in Banking and Finance, Zurich University of Applied Sciences
Subjects
Equity Investing, Fundamental Analysis, and Investment Strategies
Financial Accounting and Reporting (IFRS, US-Gaap, OR, HGB)
Internal Accounting and Controlling
Portfolio Management and Analysis
Asset and Wealth Management
Corporate Finance
Risk Management
Real Estate Valuation
Research
Specialisations
Investment Strategies and Fundamental Information
Focus areas
https://orcid.org/0000-0001-6739-206X
https://scholar.google.com/citations?user=BU0lOp4AAAAJ&hl=de
CV
Professional experience
- 2024-08-01 to present Professor Accounting and Finance Bern University of Applied Sciences: Bern, CH
- 2022-01-01 to 2022-07-31 Visiting Professor (Accounting) Columbia University: New York, US
- 2020-12-01 to 2021-12-31 Associate Professor for Finance and Accounting (Finance) University of Twente: Enschede, NL
- 2015-08-01 to 2022-07-31 Assistant Professor (School of Finance, School of Management) University of St. Gallen: Saint Gallen, CH
- 2017-09-01 to present Board Member / Investment Committee Alean Capital AG: Vaduz, LI
- 2021-10-01 to 2024-08-31 Investment Committee (The Abeloo Zero Carbon Fund) Abeloo SA: Geneva, CH
- 2023-08-01 to present Lecturer (School of Finance) University of St. Gallen: Saint Gallen, CH
- 2020-06-01 to present Lecturer (Assurance, Banking and Finance) ZHAW Zurich University of Applied Sciences: Winterthur, CH
- 2020-01-01 to 2024-07-31 Lecturer (Finance) Nyenrode Business University: Breukelen, NL
- 2005-04-01 to 2008-02-08 Lecturer (School of Management) Free University of Berlin: Berlin, DE
- 2008-09-01 to 2013-02-24 Research Assistant, Post Doc University of St. Gallen: Saint Gallen, CH
- 2006-09-01 to 2007-03-30 Audit and Assurance PriceWaterhouseCoopers: Budapest, HU
- 1999-09-01 to 2005-10-30 Financial Analyst (following an traineeship as industrial merchant "Industriekaufmann")) Gillette (today P&G): Berlin, DE
Education
- 2012-08-01 to 2013-07-30 Visiting Scholar (Accounting) Columbia University: New York, US
- 2008-09-01 to 2013-02-24 Ph.D. (School of Management) University of St. Gallen: Saint Gallen, CH
- 2003-04-01 to 2008-08-30 Master in Management (Diplom-Kaufmann) (School of Management) Free University of Berlin: Berlin, DE
- 2007-02-15 to 2007-08-31 Erasmus Francisco de Vitoria University: Madrid, ES
Projects
Other projects
CHF 168K: Fostering an Ecosystem for Small and Midcap IPOs (SMC-IPOs) in Switzerland 2024-10 to 2026-03 | Grant Innosuisse – Swiss Innovation Agency (Bern, CH) GRANT_NUMBER: 117.958 IP-SBM
CHF 30K: Accounting-derived Investment Risk and Return 2022-01-01 to 2022-06-30 | Grant Swiss National Science Foundation (Bern, CH) URL: https://app.dimensions.ai/details/grant/grant.9993660 GRANT_NUMBER: 193991
CHF 1'200K: Enabling investment analysis in the Swiss Para-Banking Sector 2021-01 to 2023-12 | Grant Innosuisse (Bern, CH) GRANT_NUMBER: 48837.1 IP-SBM
CHF 35K: Zero Carbon Footprint / ESG for the Asset Management Industry 2021-01 to 2021-03 | Grant Innosuisse – Swiss Innovation Agency (Bern, CH)
CHF 38K: Analyst Indexing Platform Service 2020-12 to 2021-05 | Grant Innosuisse – Swiss Innovation Agency (Bern, CH)
Publications
Reviewed Publications
Gutsche, R., & Meyer, D. (2024). Kommentar zu Art. 958b. In Pfaff, D., Glanz, S., Stenz, T., & Zihler, F. (2024) Praxiskommentar für die Rechnungslegung nach Obligationenrecht (3rd ed.). Zürich: Schulthess Juristische Medien AG. ISBN 978-3-286-50937-5.
Gutsche, R., & Meyer, D. (2024). Kommentar zu Art. 959a. In Pfaff, D., Glanz, S., Stenz, T., & Zihler, F. (2024) Praxiskommentar für die Rechnungslegung nach Obligationenrecht (3rd ed.). Zürich: Schulthess Juristische Medien AG. ISBN 978-3-286-50937-5.
Gutsche, R. (2023). Problemfelder der Rechnungslegung und Bilanzanalyse für Stromkonzerne nach IFRS. Zeitschrift für internationale Rechnungslegung. HANDLE: 11475/28444.
Gutsche, R., Schulz, J. F., & Gratwohl, M. (2017). Firm-value effect of CSR disclosure and CSR performance. Journal of Environmental Law and Policy.
Gutsche, R., & Rif, A. (2017). The roadmap to effective segment reporting: At the core of value discovery. Zeitschrift für Internationale Rechnungslegung.
Gutsche, R. (2016). Goodwill in der Bilanz: Zum fragwürdigen Ansatz von Anschaffungskosten einer Investition, die sich schlussendlich amortisieren muss – Ein Plädoyer, Spekulation wieder Anlegern zu überlassen. Zeitschrift für Internationale Rechnungslegung.
Gutsche, R. (2016). Equity-settled share-based compensations: Fairly presented and decision useful? Zeitschrift für Internationale Rechnungslegung.
Gutsche, R. (2015). IFRS 13 - Fair Value Measurement: From cost to value? - Eine Bestandsaufnahme des Status Quo. Zeitschrift für Internationale Rechnungslegung.
Gutsche, R. (2015). Intangibles, quo vadis?: Eine kritische Analyse von IFRS 13 und IFRS 3. Zeitschrift für Internationale Rechnungslegung.
Gutsche, R. (2019). Art. 959a: Mindestgliederung. In Pfaff, D., Glanz, S., Stenz, T., & Zihler, F. (2019) Praxiskommentar für die Rechnungslegung nach Obligationenrecht (2nd. ed) (pp. xx-xx). Zürich: Schulthess Juristische Medien AG.
Gutsche, R., & Berndt, T. (2013). IFRS 3 - Business combinations (revised). In J. Hennrichs, D. Kleindiek, & C. Watrin (Eds.), Münchener Kommentar zum Bilanzrecht Band 1 IFRS (pp. xx-xx). München: Beck. ISBN 978-3-406-57864-9.
Gutsche, R. (2014). Art. 959a: Mindestgliederung. In Pfaff, D., Glanz, S., Stenz, T., & Zihler, F. (2014) Praxiskommentar für die Rechnungslegung nach Obligationenrecht (pp. xx-xx). Zürich: Schulthess Juristische Medien AG.
Gutsche, R., & Berndt, T. (2018). IFRS 3 - Business combinations (revised) (2nd ed.). In J. Hennrichs, D. Kleindiek, & C. Watrin (Eds.), Münchener Kommentar zum Bilanzrecht Band 1 IFRS (pp. xx-xx). München: Beck. ISBN 978-3-406-57864-9.
Gutsche, R., & Berndt, T. (2011). §§ 275-277 HGB: Gewinn- und Verlustrechnung, Größenabhängige Erleichterungen, Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung. In Kölner Kommentar zum Rechnungslegungsrecht (pp. xx-xx). Köln: Verlag Dr. Otto Schmidt. ISBN 978-3-452-27156-3.
Working Papers
Gutsche, R., Deglmann, F., & Rif, A. (2024, October 22). Navigating the Growth Trap: The P/E Implied Earnings Growth Duration, Working Paper
Memberships
External memberships
AAA, EAA, VHB, EFMA
Awards
Summa Cum Laude
Dissertation at the University of St.Gallen
Language skills and intercultural knowledge
Language skills
- English - Native or bilingual proficiency
- German - Native or bilingual proficiency
- Spanish - Native or bilingual proficiency
- French - Elementary proficiency
- Hungarian - Native or bilingual proficiency
- Italian - Elementary proficiency