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 16,092

SSRN RANKINGS

Top 16,092

in Total Papers Downloads

4,465

SSRN CITATIONS

11

CROSSREF CITATIONS

7

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 1,326 (21,291)
Citation 10

Abstract:

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

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 1,013 (31,116)

Abstract:

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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 63 (477,941)

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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: 20 Nov 2016
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 476 (84,931)
Citation 5

Abstract:

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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 418 (98,868)

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

5.

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 309 (138,109)

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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

6.

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 170 (243,239)

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

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 165 (249,373)

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

8.

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 164 (250,634)
Citation 1

Abstract:

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

9.

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 110 (339,775)
Citation 2

Abstract:

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

10.

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 106 (348,368)

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

11.

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 103 (355,065)

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

12.

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 32 (616,441)
Citation 1

Abstract:

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meta-analysis, R&D, intangible assets

13.

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

Number of pages: 94
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 10

Abstract:

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