Rucsandra Moldovan, PhD
Thesis supervisor Seeking students
- Associate Professor, Accountancy
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Supervised program: Business Administration (PhD)
Contact information
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 accounting
Education
Graduate Student Supervision
I am interested in supervising PhD students on topics related to financial or non-financial reporting and disclosures by public or private firms.
Publications
Publications
Labor Costs of Implementing New Accounting Standards, with Zhongwei Huang, Luminita Enache and Anup Srivastava. Accounting Horizons, 2025, Volume 39 Issue 1 Pages 113-120.
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures, with Luminita Enache and Paul A. Griffin. European Accounting Review, 2025, Volume 34 Issue 1 Pages 57-88.
- 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
- Financing from the International Accounting Standards Board 2017
- Presented at the January 2018 IASB Board meeting in London
- 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
- Financing from the CAAA Research Grant Program, 2020
- 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
When the Pieces Move: Do Financial Analysts Pick Up On Segment Reporting Reshuffling? with Louis Mangeney, Andrei Filip, and Paul Andre, 2025
Treading Lightly: A Model for Audit Firm Expansion into New Audit Spaces, with Erica Pimentel, Melissa Fortin, Luminita Enache, and Zhongwei Huang, 2024
Do Mutual Fund Managers Care About Proposed Accounting Standard Changes? with Luminita Enache, Paul A. Griffin, and Zhongwei Huang, 2023
Research Grants
Project: "Do mutual fund managers care about accounting standard changes?"
SSHRC Insight Grant (co-applicant), 2021-2024
IASB Post-Implementation Review Research Grant, 2017
Project: "Literature Review on IFRS 13 Fair Value Measurement"
Completed report and executive summary
Teaching
Courses
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
Associate Editor
Accounting Forum, since 2024
Editorial Board
The International Journal of Accounting (TIJA), 2021-2023
Accounting Forum, since 2019
Accounting in Europe, since 2019
John Molson Perspectives, since 2024
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