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Rucsandra Moldovan, PhD

Associate Professor, Accountancy
On leave between July 2023 and July 2024

Biography    Research    Teaching    Service    Resources   

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

Research and Teaching Interests

My research focuses on how corporations communicate with information intermediaries and the capital markets. Using primarily quantitative empirical research methods, I examine

  • how employees, regulations, institutions, and governance shape corporate disclosure,
  • how corporate disclosure choices influence the work that information intermediaries do, and
  • how financial regulations change the incentives that information intermediaries have.

In line with my research, I teach financial reporting and corporate disclosure topics at undergraduate and PhD level.

Areas of Expertise

Segment Reporting; Mandatory and Voluntary Corporate Disclosure; Investor Relations; Financial Reporting Quality; Textual Analysis; Information Intermediaries; International Accounting


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



Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures, with Luminita Enache and Paul A. Griffin. European Accounting Review, 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.

Wall Street Analysts as Investor Relations Officers
, with Ole-Kristian Hope and Zhongwei Huang. Journal of Corporate Finance, 2021, Volume 67 Pages 1-20.
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.

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

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

Cybersecurity 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

Labor Costs of Implementing New Accounting Standards
, with Luminita Enache, Zhongwei Huang, and Anup Srivastava, 2023

Do Mutual Fund Managers Care About Proposed Accounting Standard Changes? with Luminita Enache, Paul A. Griffin, and Zhongwei Huang, 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: "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 



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.


Editorial Board

The International Journal of Accounting (TIJA), 2021-2023
Accounting Forum, since 2019
Accounting in Europe, since 2019

Social Media

Social Media Editor for Accounting Forum, July 2020-October 2021
Social media team for the EAA Accounting Research Center, Dec 2018-May 2021


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