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Rucsandra Moldovan, PhD

Associate Professor, Accountancy
PhD Program Coordinator, Accountancy

Biography    Research    Teaching    Service    Resources   


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

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

Education

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


Research

Publications

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.

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

Corporate Communication about Regulatory Change: Evidence from the New Lease Standard, with Luminita Enache and Paul A. Griffin, 2021

Peer Choice in IPOs, with Yetaotao Qiu and Michel Magnan, 2021

Research Grants

SSHRC Insight Grant (co-applicant), 2021-2023
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 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

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), since 2021
Accounting Forum, since 2019

Social Media

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


Resources

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