Andrei Filip

ESSEC Business School

Assistant Professor

3 Avenue Bernard Hirsch

CS 50105 CERGY

CERGY, CERGY PONTOISE CEDEX 95021

France

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 18,893

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3,448

SSRN CITATIONS
Rank 14,841

SSRN RANKINGS

Top 14,841

in Total Papers Citations

32

CROSSREF CITATIONS

46

Scholarly Papers (16)

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 1,073 (26,147)
Citation 7

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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 435 (85,805)
Citation 5

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 359 (106,942)

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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
ESSEC Business School, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 332 (115,982)
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
ESSEC Business School, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 0
Citation 6
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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 214 (181,928)
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 189 (203,848)
Citation 3

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

7.

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 160 (235,182)

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

8.

Convergence in Motion: A Review of Fair Value Levels' Relevance

Number of pages: 37 Posted: 07 Jan 2020 Last Revised: 30 Mar 2021
ESSEC Business School, John Molson School of Business, Concordia University, Fudan University - School of Management, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 150 (248,144)

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

9.

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 145 (254,979)

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

10.

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study

ABACUS, Forthcoming
Number of pages: 59 Posted: 23 Feb 2021 Last Revised: 25 Feb 2021
ESSEC Business School, University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 127 (282,444)

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Mergers and acquisitions, Press releases, Investor reaction, Value drivers, Goodwill, Purchase price allocation

11.

Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital

The International Journal of Accounting, Forthcoming
Number of pages: 52 Posted: 26 Apr 2021
Anastasios Elemes and Andrei Filip
ESSEC Business School and ESSEC Business School
Downloads 101 (333,772)

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private firms, financial reporting quality, trade credit, information asymmetry, credit rationing

12.

The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP

Number of pages: 38 Posted: 30 Mar 2021
ESSEC Business School, John Molson School of Business, Concordia University, Fudan University - School of Management, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 78 (388,957)
Citation 2

Abstract:

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Fair value hierarchy; Fair value levels; Fair value measurement; IFRS 13; SFAS 157; ASC 820

13.

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Journal of Business Finance & Accounting, Volume 48, Issue 1-2, pp. 26-69, 2021, HEC Paris Research Paper No. ACC-2020-1400
Number of pages: 55 Posted: 16 Nov 2020 Last Revised: 01 Mar 2021
Andrei Filip, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 75 (397,603)

Abstract:

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Goodwill impairment, enforcement, cash flow management, valuation assumptions

14.

Accounting Information in Innovative Small Cap Firms: Evidence from London's Alternative Investment Market

Accounting and Business Research, 2020
Number of pages: 57 Posted: 07 Nov 2020 Last Revised: 27 Nov 2020
Andrei Filip, Alessandro Ghio and Luc Paugam
ESSEC Business School, Monash University and HEC Paris, Accounting and Management Control Department
Downloads 10 (725,576)

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Financial Reporting; Innovation; Small Cap Firms; Social Media; Cash Flows; Earnings; AIM London

15.

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
Downloads 0 (819,021)
Citation 8
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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, Fudan University - School of Management 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, Fudan University - School of Management and ESSEC Business School

Abstract:

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