Rucsandra Moldovan, PhD
Associate Professor, Accountancy
On leave between August 2022 and May 2023
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
- 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
- Blog post about meta-analysis at EAA Accounting Research Center
- 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.
Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures, with Luminita Enache and Paul A. Griffin, 2022
Project: "Do mutual fund managers care about accounting standard changes?"
SSHRC Insight Grant (co-applicant), 2021-2023
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
Financial Accounting and Reporting (CPTC 31125)
Introduction to Financial Accounting
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.