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Rucsandra Moldovan, PhD

Associate Professor, Accountancy

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



Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research, with Anne Jeny. 2020. Journal of Accounting Literature, 2020, forthcoming.

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.

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 Under Review

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, 2020

Research Grants

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 activities

John Molson School of Business

Undergraduate level:
ACCO 400 Accounting Theory
ACCO 310 Financial Reporting I

PhD level:
ADMI 860 Accounting Research: An Overview

ESSEC Business School, France

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



Social media communicator (SciComm) for EAA Accounting Resource Centre and Accounting Forum

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