Rucsandra Moldovan, PhD
Associate Professor, Accountancy
| Office: |
S-MB 15325 John Molson Building, 1450 Guy |
| Phone: | (514) 848-2424 ext. 2528 |
| Email: | rucsandra.moldovan@concordia.ca |
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Research and Teaching Interests
My research focuses on corporate disclosure and information intermediaries. Using primarily quantitative empirical research methods, I examine
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how employees, regulations, institutions, and governance shape corporate disclosure,
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how corporate disclosure choices influence the work that information intermediaries do, and
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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
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, forthcoming.
- 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
Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research, with Anne Jeny. 2020. Journal of Accounting Literature, 2020, forthcoming.
- Blog post about meta-analysis at EAA Accounting Research Center
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.
Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Forecast Earnings 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 Under Review
Wall Street Analysts as Investor Relations Officers, with Ole-Kristian Hope and Zhongwei Huang, 2020
Fair Value Measurement: A Work in Motion, with Michel Magnan, Andrei Filip, Anne Jeny, Ahmad Hammami, and Zhongwei Huang, 2020
- 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, 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
Introduction to Financial Accounting
Resources
Segment reporting research
Volunteer
Social media communicator (SciComm) for EAA Accounting Resource Centre and Accounting Forum
