Rucsandra Moldovan

Concordia University, Quebec - Department of Accountancy

SCHOLARLY PAPERS

7

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Scholarly Papers (7)

1.

Wall Street Analysts as Investor Relations Officers

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 83 Posted: 12 Oct 2017 Last Revised: 09 Feb 2019
Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
University of Toronto - Rotman School of Management, Cass Business School, City, University of London and Concordia University, Quebec - Department of Accountancy
Downloads 778 (29,970)

Abstract:

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Investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting

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 Concordia University, Quebec - Department of Accountancy
Downloads 347 (83,296)

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

3.

Digitizing Luxury - Growth, Profitability, and Financial Flexibility at YOOX: Case Study for Graduate Level

Number of pages: 14 Posted: 09 Dec 2015
Thomas Jeanjean and Rucsandra Moldovan
ESSEC Business School - Department of Accounting and Management Control and Concordia University, Quebec - Department of Accountancy
Downloads 235 (126,316)

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educational case study; teaching; financial statement analysis; working capital; liquidity; profitability; growth; organic growth; financial flexibility; working capital management; YOOX; return on equity

4.

Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards

Forthcoming in Accounting in Europe
Number of pages: 43 Posted: 04 Mar 2014
Rucsandra Moldovan
Concordia University, Quebec - Department of Accountancy
Downloads 157 (182,955)

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Segment reporting, post-implementation review, standard assessment, IFRS 8, SFAS 131, IASB, FAF

5.

Recognition and Disclosure of Intangible Assets - A Meta-Analysis Review

Number of pages: 57 Posted: 13 Feb 2018
Anne Jeny and Rucsandra Moldovan
ESSEC Business School and Concordia University, Quebec - Department of Accountancy
Downloads 146 (195,397)

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Intangible assets; Research and development; Capitalization; Disclosure; Quantitative literature review; Meta-analysis

6.

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

Number of pages: 64 Posted: 04 Jan 2018 Last Revised: 25 Nov 2018
Paul André, Andrei Filip and Rucsandra Moldovan
HEC Lausanne, ESSEC Business School and Concordia University, Quebec - Department of Accountancy
Downloads 97 (263,133)

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

7.

Fair Value Measurement Disclosure by U.S. Closed-End Funds

Number of pages: 42 Posted: 03 Dec 2016
Ahmad Hammami and Rucsandra Moldovan
John Molson School of Business, Concordia University and Concordia University, Quebec - Department of Accountancy
Downloads 78 (301,168)

Abstract:

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Accounting Disclosure, Fair Value Measurement, Fair Value Hierarchy, Financial Reporting Regulation, Closed-End Funds, Market Value Discount