Rucsandra Moldovan, PhD
Associate Professor, Accountancy
Research and Teaching Interests
My research focuses on corporate disclosure and information intermediaries. 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
- Blog post about meta-analysis at EAA Accounting Research Center
- Financing from the CAAA Research Grant Program, 2020
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
IASB Post-Implementation Review Research Grant, 2017
Project: "Literature Review on IFRS 13 Fair Value Measurement"
Completed report and executive summary
ESSEC Business School, France
Introduction to Financial Accounting