Rucsandra Moldovan, PhD
Associate Professor, Accountancy
On leave between July 2023 and July 2024
Research and Teaching Interests
My research focuses on how corporations communicate with information intermediaries and the capital markets. Using primarily quantitative empirical research methods, I examine
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how employees, regulations, institutions, and governance shape corporate disclosure,
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how corporate disclosure choices influence the work that information intermediaries do, and
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how financial regulations change the incentives that information intermediaries have.
In line with my research, I teach financial reporting and corporate disclosure topics at undergraduate and PhD level.
Areas of Expertise
Segment Reporting; Mandatory and Voluntary Corporate Disclosure; Investor Relations; Financial Reporting Quality; Textual Analysis; Information Intermediaries; International Accounting
Education
Teaching
Courses
ESSEC Business School, France
Financial Accounting and Reporting (CPTC 31125)
Introduction to Financial Accounting
Teaching Materials
Financial Analysis in Banking: The Challenge of Segment Reporting. With Long T. Bui (PhD student) and Michel Magnan. Accounting Perspectives, 2021, Volume 20 Issue 3 Pages 389-401. Case study for senior undergraduate or executive education.
Digitizing Luxury – Growth, Profitability, and FinancialFlexibility at YOOX. With Thomas Jeanjean. 2015. Case study for graduate level.
Service
Editorial Board
The International Journal of Accounting (TIJA), 2021-2023
Accounting Forum, since 2019
Accounting in Europe, since 2019
Social Media
Social Media Editor for Accounting Forum, July 2020-October 2021
Social media team for the EAA Accounting Research Center, Dec 2018-May 2021