Luminita Enache

University of Calgary

Associate Professor of Accounting

Calgary, Alberta

Canada

http://haskayne.ucalgary.ca/haskayne_info/profiles/luminita-enache

SCHOLARLY PAPERS

13

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SSRN CITATIONS
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Top 40,505

in Total Papers Citations

14

CROSSREF CITATIONS

4

Scholarly Papers (13)

1.

Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence

Management Science, Forthcoming, Tuck School of Business Working Paper No. 2715722
Number of pages: 49 Posted: 16 Jan 2016 Last Revised: 04 Apr 2018
Luminita Enache and Anup Srivastava
University of Calgary and University of Calgary - Haskayne School of Business
Downloads 2,054 (11,452)
Citation 13

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SG&A; mandatory disclosures; intangible investments; R&D; organizational capital; risk-return trade-offs; fundamental analysis; stock returns

Regulatory Approval and Biotechnology Product Disclosures.

Number of pages: 57 Posted: 03 Dec 2018 Last Revised: 08 Oct 2021
Luminita Enache, Lynn Li and Eddie Riedl
University of Calgary, Boston University - Questrom School of Business and Boston University - Questrom School of Business
Downloads 172 (252,065)
Citation 4

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voluntary disclosure, product disclosure, regulatory approval, biotech industry, FDA

Regulatory Approval and Biotechnology Product Disclosures

Contemporary Accounting Research, Forthcoming
Posted: 04 Mar 2022
Luminita Enache, Lynn Li and Eddie Riedl
University of Calgary, Boston University - Questrom School of Business and Boston University - Questrom School of Business

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voluntary disclosure, product disclosure, regulatory approval, biotech industry, FDA

3.

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 166 (259,620)

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

4.

Changes in Big N Auditors’ Client Selection and Retention Strategies Over Time

Number of pages: 62 Posted: 27 Dec 2018 Last Revised: 18 Jun 2020
Daniel Aobdia, Luminita Enache and Anup Srivastava
Pennsylvania State University - Smeal College of Business, University of Calgary and University of Calgary - Haskayne School of Business
Downloads 112 (350,983)

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Competitive Structure, Public Companies, Oligopoly, Big N Audit Firms, Audit Risks, Audit quality, Dotcom Boom and Bust

5.

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

Number of pages: 94 Posted: 08 Aug 2022
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 94 (394,072)

Abstract:

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

6.

The Substitutive Relation Between Voluntary Disclosure and Corporate Governance in Their Effects on Firm Performance

Review of Quantitative Finance and Accounting DOI:10.1007/s11156-019-00794-8
Number of pages: 37 Posted: 27 Jul 2020
Luminita Enache and Khaled Hussainey
University of Calgary and Portsmouth University
Downloads 74 (453,880)
Citation 2

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Biotechnology firms, Corporate governance, Voluntary disclosures, Proprietary costs, Firm performance, Complementary or substitutive relationship

7.

A Manager's Dilemma: Sow or Harvest

Management and Business Review, Vol. 1, No. 1, Winter 2021
Number of pages: 5 Posted: 01 Sep 2021
Dartmouth College - Tuck School of Business, University of California Riverside, University of Calgary - Haskayne School of Business, University of Calgary and University of California, Riverside (UCR)
Downloads 37 (616,462)

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8.

Signaling Long-Term Focus through Textual Emphasis of Innovation: Are Firms Putting Their Money Where Their Mouth Is?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting and Finance, Forthcoming. http://doi.org/10.1111/acfi.12905.
Number of pages: 64 Posted: 18 Jan 2018 Last Revised: 05 Jan 2022
Luminita Enache, Hila Fogel-Yaari and Heather Li
University of Calgary, University of Texas at Arlington - Department of Accounting and Bentley University - Department of Accountancy
Downloads 28 (674,073)

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textual analysis, innovation, myopia, long-term investment, disclosure quality, signaling, impression management

9.

Are All Outside Directors Created Equal With Respect to Firm Disclosure Policy?

Review of Quantitative Finance and Accounting 55, pages 541–577(2020) DOI:10.1007/s11156-019-00852-1
Number of pages: 52 Posted: 27 Jul 2020
Luminita Enache, Anup Srivastava and Antonio Parbonetti
University of Calgary, University of Calgary - Haskayne School of Business and University of Padua
Downloads 17 (762,657)

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Biotechnology firms, Corporate governance, Voluntary disclosures, Proprietary costs, Outside directors

10.

Managers’ Stock-Based Compensation and Disclosures of High Proprietary Cost Information: An Investigation of US Biotech Firms

Pacific accounting review, 2019, Vol.32(1), p.96-124 SSN: 0114-0582 , 2041-5494; DOI: 10.1108/PAR-10-2018-0078
Number of pages: 44 Posted: 17 Jan 2018 Last Revised: 02 Jul 2020
Luminita Enache and Jae B. Kim
University of Calgary and Lehigh University - College of Business & Economics
Downloads 14 (790,478)

Abstract:

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executive compensation, stock-based compensation, disclosure, proprietary cost, biotech industry

11.

Will the Auditing Industry Become a Tighter or Looser Oligopoly?

Tuck School of Business Working Paper No. 2643862
Posted: 15 Aug 2015 Last Revised: 30 Oct 2018
Daniel Aobdia, Luminita Enache and Anup Srivastava
Pennsylvania State University - Smeal College of Business, University of Calgary and University of Calgary - Haskayne School of Business

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Competitive structure; Public firms; Oligopoly; Big N audit firms; Audit risks; Intangible assets; Financial reporting quality; Audit fees; Audit quality

12.

Corporate Governance, Product-Related Voluntary Disclosure and Analysts’ Forecasts Properties

2013 Financial Markets & Corporate Governance Conference
Posted: 03 Feb 2013 Last Revised: 14 Jan 2016
Luminita Enache and Antonio Parbonetti
University of Calgary and University of Padua

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Corporate Governance, Board Composition, Product-Related Voluntary Disclosure, Earnings Forecasts Analysts

13.

What Drives A Long-Term Relationship In Microcredit? Insights from a Cambodian Microfinance Institution

Working Paper No. 91 Centre for Accounting, Governance and Taxation Research School of Accounting and Commercial Law Victoria University of Wellington
Posted: 14 Apr 2012 Last Revised: 14 Jan 2016
Alberto Lanzavecchia and Luminita Enache
University of Padova, Italy and University of Calgary

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microcredit, collateral, loan size, Relationship banking, Cambodia