Rucsandra Moldovan, PhD
- Associate Professor, Accountancy
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Biography
Research and Teaching Interests
My research focuses on how corporations communicate with information intermediaries, investors, and other participants in the capital markets. I am primarily interested in conducting research that provides evidence for accounting standard setting and financial regulations.
In line with my research, I teach financial reporting and corporate disclosure topics at undergraduate and PhD level.
Areas of Expertise
Corporate Disclosure; Investor Relations; Information Intermediaries; Specific accounting standards (segment reporting, intangibles, leases, revenue recognition); Labor market in accountingEducation
PhD in Business Administration (Accounting and Auditing) at ESSEC Business School, France
Advanced Master's Degree in Business Administration Research at ESSEC Business School, France
Master's Degree in Management Accounting, Auditing and Control at Babes-Bolyai University, Romania
Bachelor's Degree in Accounting and Information Systems at Babes-Bolyai University, Romania
Publications
Publications
Labor Costs of Implementing New Accounting Standards, with Zhongwei Huang, Luminita Enache and Anup Srivastava. Accounting Horizons, 2024, forthcoming.
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures, with Luminita Enache and Paul A. Griffin. European Accounting Review, 2023, forthcoming.
- Financing from SSHRC Insight Grant, 2021-2024
Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research, with Anne Jeny. Journal of Accounting Literature, 2022, Volume 44 Issue 1 Pages 40-71.
- Blog post about meta-analysis at EAA Accounting Research Center
Wall Street Analysts as Investor Relations Officers, with Ole-Kristian Hope and Zhongwei Huang. Journal of Corporate Finance, 2021, Volume 67 Pages 1-20.
- Media coverage: Matt Levine's Bloomberg Views blog "Money Stuff", IR Magazine, Institutional Investor magazine, Columbia Law School BlueSky Blog
Convergence in Motion: A Review of the Fair Value Level's Relevance, with Michel Magnan, Andrei Filip, Anne Jeny, Ahmad Hammami, and Zhongwei Huang. Accounting in Europe, 2021, Volume 18 Issue 3 Pages 275-294.
- Financing from the International Accounting Standards Board 2017
- Presented at the January 2018 IASB Board meeting in London
The Value Relevance of Fair Value Levels: Time Trends under IFRS and US GAAP, with Michel Magnan, Andrei Filip, Anne Jeny, Ahmad Hammami, and Zhongwei Huang. Accounting in Europe, 2021, Volume 18 Issue 2 Pages 196-217.
The Effects of MiFID II on Sell-side Analysts, Buy-side Analysts, and Firms, with Bingxu Fang, Ole-Kristian Hope, and Zhongwei Huang. Review of Accounting Studies, 2020, Volume 25 Issue 3 Pages 855-902.
- Best Paper Award, FARS Midyear Meeting 2020
- Presented at the 2019 Review of Accounting Studies conference
- Media coverage: Institutional Investor magazine, IR Magazine, Euromoney, Finanz und Wirtschaft, S&P Global Market Intelligence
Salary Perception and Career Prospects in Audit Firms, with Ahmad Hammami and Elisabeth Peltier. Managerial Auditing Journal, 2020, Volume 35 Issue 6 Pages 759-793.
- Financing from the CAAA Research Grant Program, 2020
Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level, with Paul André and Andrei Filip. Journal of International Accounting Research, 2019, Volume 18 Issue 3 Pages 1-38.
- JIAR 2019 Best Paper Award
Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors, with Paul André and Andrei Filip. The International Journal of Accounting, 2016, Volume 51 Issue 4 Pages 443-461.
Post-implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards, Accounting in Europe, 2014, Volume 11 Issue 1 Pages 113-137.
Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes, with R. Barker, E. Barone, J. Birt, A. Gaeremynck, A. Mcgeachin, J. Marton. Accounting in Europe, 2013, Volume 10 Issue 1 Pages 1-26.
Working Papers
Do Mutual Fund Managers Care About Proposed Accounting Standard Changes? with Luminita Enache, Paul A. Griffin, and Zhongwei Huang, 2023Cybersecurity Risks and Incidents Disclosure: A Literature Review, with Farzaneh Amani and Michel Magnan, 2023
Disclosure of Cybersecurity Risks Transfer and Data Breaches, with Farzaneh Amani and Michel Magnan, 2023
Research Grants
SSHRC Insight Grant (PI), 2022-2024
Project: "Do mutual fund managers care about accounting standard changes?"
SSHRC Insight Grant (co-applicant), 2021-2024
Project: "Do mutual fund managers care about accounting standard changes?"
SSHRC Insight Grant (co-applicant), 2021-2024
Project: "The Effect of the New Lease Standard (ASC 842) Future Adoption on Firm Communication Strategy"
Luc Beauregard Centre of Excellence in Communications Research, 2020-2022
Project: "Cybersecurity Events, Corporate Disclosure and Financial Markets"CAAA Research Grant Program, 2020-2022
Project: "The Interplay between Pay Satisfaction and Career Prospects in Audit Firms"
FRQ-SC New Researcher Grant, 2017-2021
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
Courses
John Molson School of Business
Undergraduate level:
ACCO 400 Accounting in Society
ACCO 310 Financial Reporting I
PhD level:
ADMI 860 Financial Reporting & Disclosure
ESSEC Business School, France
Financial Accounting and Reporting (CPTC 31125)
Introduction to Financial Accounting
Teaching Materials
Financial Analysis in Banking: The Challenge of Segment Reporting. With Long T. Bui (PhD student) and Michel Magnan. Accounting Perspectives, 2021, Volume 20 Issue 3 Pages 389-401. Case study for senior undergraduate or executive education.Digitizing Luxury – Growth, Profitability, and FinancialFlexibility at YOOX. With Thomas Jeanjean. 2015. Case study for graduate level.
Service
Editorial Board
The International Journal of Accounting (TIJA), 2021-2023Accounting Forum, since 2019
Accounting in Europe, since 2019
Social Media
Social Media Editor for Accounting Forum, July 2020-October 2021Social media team for the EAA Accounting Research Center, Dec 2018-May 2021
Resources
Segment reporting research
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