Rucsandra Moldovan

John Molson School of Business, Concordia University

Associate Professor

Montreal, Quebec H3G 1M8

Canada

http://www.concordia.ca/jmsb/faculty/rucsandra-moldovan.html

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 15,871

SSRN RANKINGS

Top 15,871

in Total Papers Downloads

5,521

SSRN CITATIONS

42

CROSSREF CITATIONS

3

Scholarly Papers (13)

1.

The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms

Rotman School of Management Working Paper No. 3422155
Number of pages: 61 Posted: 18 Jul 2019 Last Revised: 13 Oct 2021
Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 1,506 (22,017)
Citation 22

Abstract:

Loading...

MiFID II, regulation, financial services, sell-side analysts, buy-side research, disclosure, liquidity, international

2.
Downloads 1,138 (33,215)
Citation 4

Wall Street Analysts as Investor Relations Officers

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 12 Oct 2017 Last Revised: 04 Jan 2021
Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 1,050 (36,689)

Abstract:

Loading...

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

Wall Street Analysts as Investor Relations Officers

Journal of Corporate Finance, Forthcoming
Number of pages: 52 Posted: 04 Mar 2021
Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 88 (495,942)

Abstract:

Loading...

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

3.

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: 02 Aug 2023
Paul André, Andrei Filip and Rucsandra Moldovan
HEC Lausanne, Catholic University of Lille - IESEG School of Management and John Molson School of Business, Concordia University
Downloads 523 (93,510)
Citation 6

Abstract:

Loading...

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

4.

Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research

Number of pages: 57 Posted: 13 Feb 2018 Last Revised: 13 Jul 2020
Anne Jeny and Rucsandra Moldovan
IESEG School of Management and John Molson School of Business, Concordia University
Downloads 477 (104,575)

Abstract:

Loading...

Research and development; Intangible assets; Capitalization; Meta-analysis

5.

Labor Costs of Implementing New Accounting Standards

Number of pages: 51 Posted: 18 May 2022 Last Revised: 14 Jun 2022
University of Calgary, Fudan University - School of Management, John Molson School of Business, Concordia University and University of Calgary - Haskayne School of Business
Downloads 375 (138,083)
Citation 1

Abstract:

Loading...

financial reporting standards, Topic 606, Topic 842, job postings, labor costs, implementation costs

6.

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

Number of pages: 14 Posted: 09 Dec 2015
Thomas Jeanjean, Thomas Jeanjean and Rucsandra Moldovan
ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and John Molson School of Business, Concordia University
Downloads 341 (153,180)

Abstract:

Loading...

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

7.

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

Number of pages: 37 Posted: 07 Jan 2020 Last Revised: 30 Mar 2021
Catholic University of Lille - IESEG School of Management, 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 212 (247,176)
Citation 1

Abstract:

Loading...

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

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, Catholic University of Lille - IESEG School of Management and John Molson School of Business, Concordia University
Downloads 195 (266,653)

Abstract:

Loading...

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

9.

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
John Molson School of Business, Concordia University
Downloads 185 (279,469)
Citation 1

Abstract:

Loading...

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

10.

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures

Forthcoming in European Accounting Review
Number of pages: 66 Posted: 08 Aug 2022 Last Revised: 05 Aug 2023
Luminita Enache, Paul A. Griffin and Rucsandra Moldovan
University of Calgary, University of California, Davis - Graduate School of Management and John Molson School of Business, Concordia University
Downloads 176 (292,013)
Citation 1

Abstract:

Loading...

ASC 842, latent Dirichlet allocation, new lease standard, transition disclosures, technical language

11.

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

Number of pages: 38 Posted: 30 Mar 2021
Catholic University of Lille - IESEG School of Management, 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 175 (293,482)
Citation 2

Abstract:

Loading...

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

12.

Salary Perception and Career Prospects in Audit Firms

Number of pages: 58 Posted: 09 Aug 2019 Last Revised: 12 Jul 2020
Ahmad Hammami, Rucsandra Moldovan and Elisabeth Peltier
John Molson School of Business, Concordia University, John Molson School of Business, Concordia University and Concordia University, Quebec
Downloads 173 (296,501)
Citation 1

Abstract:

Loading...

Audit firms, Big 6, Salary, Pay satisfaction, Salary perception, Career opportunities, Glassdoor

13.

Online Appendix for Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research

Number of pages: 15 Posted: 12 Aug 2020
Anne Jeny and Rucsandra Moldovan
IESEG School of Management and John Molson School of Business, Concordia University
Downloads 45 (691,364)
Citation 2

Abstract:

Loading...

meta-analysis, R&D, intangible assets