Andrei Filip

ESSEC Business School

Assistant Professor

3 Avenue Bernard Hirsch

CS 50105 CERGY

CERGY, CERGY PONTOISE CEDEX 95021

France

SCHOLARLY PAPERS

11

DOWNLOADS
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Top 17,958

in Total Papers Downloads

2,762

SSRN CITATIONS
Rank 16,143

SSRN RANKINGS

Top 16,143

in Total Papers Citations

9

CROSSREF CITATIONS

45

Scholarly Papers (11)

1.

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Forthcoming Journal of Business Finance & Accounting
Number of pages: 44 Posted: 05 Jan 2012 Last Revised: 06 Dec 2014
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 1,045 (20,969)
Citation 5

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Conditional Conservatism, IFRS, Europe, Enforcement, Governance, Intangibles, Impairment

2.

Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors (formerly titled The Interplay between Segment Disclosure Quantity and Quality)

International Journal of Accounting, Forthcoming
Number of pages: 51 Posted: 25 Jul 2014 Last Revised: 20 Nov 2016
Paul André, Andrei Filip and Rucsandra Moldovan
HEC Lausanne, ESSEC Business School and John Molson School of Business, Concordia University
Downloads 374 (81,342)
Citation 2

Abstract:

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segment reporting; disclosure quality; disclosure quantity; financial reporting choices; IFRS 8

3.

The Impact of IFRS on the Relationship between Conservatism and Investment Efficiency

Comptabilité Contrôle Audit, Forthcoming
Number of pages: 33 Posted: 07 Jan 2015
Paul André, Andrei Filip and Sophie Marmousez
HEC Lausanne, ESSEC Business School and HEC Montreal
Downloads 353 (86,994)

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Conservatism, Earnings quality, Investment effeciency, Over- and Under-investment, IFRS, France

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 57 Posted: 19 Nov 2014 Last Revised: 05 Dec 2014
Andrei Filip, Thomas Jeanjean and Luc Paugam
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and HEC Paris, Accounting and Management Control Department
Downloads 315 (98,239)
Citation 3

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goodwill impairment, earnings management, cash flow management, real activities

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Journal of Business Finance & Accounting, Vol. 42, Issue 3-4, pp. 515-554, 2015
Number of pages: 40 Posted: 14 May 2015
Andrei Filip, Thomas Jeanjean and Luc Paugam
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and HEC Paris, Accounting and Management Control Department
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goodwill impairment, earnings management, cash flow management, real activities

5.

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

ESSEC Working Paper 1311
Number of pages: 42 Posted: 02 Oct 2013 Last Revised: 05 Dec 2014
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 205 (153,234)
Citation 2

Abstract:

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Conditional Conservatism, IFRS, Europe, Enforcement, Governance, Intangibles, Impairment

6.

Examining the Patterns of Goodwill Impairments in Europe and the US

Forthcoming, Accounting in Europe
Number of pages: 31 Posted: 20 Mar 2017
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 151 (200,626)
Citation 2

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Goodwill, Impairment, Europe, US, IFRS 3, IAS 36

7.

Legal Regime and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 10 Apr 2014
Andrei Filip, Réal Labelle and Stephane Rousseau
ESSEC Business School, HEC Montréal - Stephen A. Jarislowsky Chair in Governance and Université de Montréal - Faculty of Law
Downloads 138 (215,959)

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Investor protection; bijuralism; bijural; French civil law; common law; legal regime; legal origin; financial reporting quality.

8.

Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level

Forthcoming at Journal of International Accounting Research
Number of pages: 72 Posted: 04 Jan 2018 Last Revised: 10 May 2019
Paul André, Andrei Filip and Rucsandra Moldovan
HEC Lausanne, ESSEC Business School and John Molson School of Business, Concordia University
Downloads 128 (229,150)

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Management guidance; Segment disclosure; Financial analysts; Analyst earnings forecasts; Corporate diversification

9.

The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective

Number of pages: 75 Posted: 07 Jan 2020
ESSEC Business School, John Molson School of Business, Concordia University, Cass Business School, City, University of London, ESSEC Business School, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 53 (393,569)

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Fair value hierarchy; Fair value measurement; Meta-analysis; Valuation process; Fair value audit; IFRS 13; SFAS 157; ASC 820

10.

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Journal of Business Finance & Accounting, Vol. 42, Issue 3-4, pp. 482-514, 2015
Number of pages: 33 Posted: 14 May 2015
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
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conditional conservatism, IFRS, Europe, enforcement, impairment, goodwill, intangibles

Cross-Listing and Corporate Malfeasance: Evidence from P-Chip Firms

Journal of Corporate Finance, Forthcoming
Posted: 14 Dec 2014 Last Revised: 17 Apr 2018
Andrei Filip, Zhongwei Huang and Daphne Lui
ESSEC Business School, Cass Business School, City, University of London and ESSEC Business School

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China's private sector; P-chips; Enforcement difficulty; Corporate malfeasance

Cross-Listing and Corporate Malfeasance: Evidence from P-Chip Firms

Journal of Corporate Finance, Forthcoming
Posted: 24 May 2018
Andrei Filip, Zhongwei Huang and Daphne Lui
ESSEC Business School, Cass Business School, City, University of London and ESSEC Business School

Abstract:

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China's private sector; P-chips; Enforcement difficulty; Corporate malfeasance