Concordia University

Rucsandra Moldovan, PhD

Assistant Professor, Accountancy

Office: S-MB 15325 
John Molson Building,
1450 Guy
Phone: (514) 848-2424 ext. 2528



André, P., Filip, A., and Moldovan, R. (2016) "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Forecast Earnings Errors." The International Journal of Accounting, Volume 51, Issue 4, Pages 443-461.

Moldovan, R. (2014) "Post-implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards." Accounting in Europe, Volume 11, Issue 1, Pages 113-137.

Barker, R., Barone, E., Birt, J., Gaeremynck, A., Mcgeachin, A., Marton, J., Moldovan, R. (2013) "Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes." Accounting in Europe, Volume 10, Issue 1, Pages 1-26. 

Working Papers

Economic Consequences of Hiring Wall Street Analysts as Investor Relations Officers, 2017, with Hope and Huang. Featured in

Diversified Firms and Analysts' Earnings Forecasts: The Role of Management Guidance at the Segment Level
, 2017, with André and Filip.

Recognition and Disclosure of Intangible Assets—A Meta-Analysis Review, 2017, with Jeny. 

Research Grants

FRQ-SC New Researcher Grant, 2017-2020
Project: "Silent Changes in Financial Disclosure: The Case of Segment Reporting"

IASB Post-Implementation Review Research Grant, 2017
Project: "Literature Review on IFRS 13 Fair Value Measurement"
Completed report and executive summary 

Teaching activities

John Molson School of Business, Concordia University, Canada

Fall 2015 - Winter 2019: ACCO 310 Financial Reporting I (course coordinator)
Winter 2019: ACCO 400 Accounting Theory

ESSEC Business School, France

Financial Accounting and Reporting (CPTC 31125)
Introduction to Financial Accounting

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