Zobrazeno 1 - 10 of 63 pro vyhledávání: '"Rucsandra Moldovan"'
1
Accounting for intangible assets – insights from meta-analysis of R&D research
Autor: Anne Jeny, Rucsandra Moldovan
Publikováno v: Journal of Accounting Literature
Journal of Accounting Literature, 2021, ⟨10.1108/JAL-11-2021-0004⟩
PurposeThe knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic.Design/methodology/approachThe study reviews the literature on r
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4664fade22a6c8f182fbff0cf5f64929
https://doi.org/10.1108/jal-11-2021-0004
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4
Convergence in Motion: A Review of Fair Value Levels’ Relevance
Autor: Rucsandra Moldovan, Anne Jeny, Michel Magnan, Ahmad Hammami, Andrei Filip, Zhongwei Huang
Publikováno v: Accounting in Europe
Accounting in Europe, Taylor & Francis (Routledge), 2021, 18 (3), pp.275-294. ⟨10.1080/17449480.2021.1912370⟩
Accounting in Europe, 2021, 18 (3), pp.275-294. ⟨10.1080/17449480.2021.1912370⟩
International audience; The IFRS 13 post-implementation review by the IASB motivates our investigation on the value relevance of fair value (FV) measurement hierarchy (i.e. level 1, level 2, and level 3). First, using a meta-analysis, which allows us
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2c828a1a225f3cf28c8d253af6bcd624
https://hal.archives-ouvertes.fr/hal-03601743
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5
Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level
Autor: Rucsandra Moldovan, Paul André, Andrei Filip
Publikováno v: Journal of International Accounting Research. 18:1-38
Using a unique, manually collected dataset, we are the first to analyze the role that management guidance at the segment level plays for the financial analyst earnings forecasts of diversified firms. About half of the diversified European firms in th
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5f85011fbf3675764a97a44f9a22424b
https://doi.org/10.2308/jiar-52502
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6
The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP
Autor: Rucsandra Moldovan, Ahmad Hammami, Michel Magnan, Zhongwei Huang, Anne Jeny, Andrei Filip
Publikováno v: Accounting in Europe
Accounting in Europe, Taylor & Francis (Routledge), 2021, pp.1-22. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, Taylor & Francis (Routledge), 2021, 18 (2), pp.196-217. ⟨10.1080/17449480.2021.1900581⟩
Accounting in Europe, 2021, 18 (2), pp.196-217. ⟨10.1080/17449480.2021.1900581⟩
International audience; The IASB’s post-implementation review of IFRS 13 Fair Value Measurement motivates our analysis of the evolution of the value relevance of fair value (FV) levels over time on banks that report under IFRS and U.S. GAAP. For bo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::88efe5dd3c4fd810ee24567b3a5ddd27
https://doi.org/10.2139/ssrn.3815064
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7
Wall street analysts as investor relations officers
Autor: Rucsandra Moldovan, Ole-Kristian Hope, Zhongwei Huang
This paper examines the practice of hiring financial analysts as investor relations officers (IRO). We posit that analysts-turned-IROs (AIROs) have a competitive advantage in communicating with investors, thereby lowering the effort expended by the i
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b3972006f1a0634645897701886ef319
https://hdl.handle.net/11250/2994601
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8
Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors
Autor: Rucsandra Moldovan, Andrei Filip, Paul André
Publikováno v: The International Journal of Accounting. 51:443-461
Focusing on segment disclosures under the management approach, we investigate managers' choices with respect to both segment reporting quantity and quality and the usefulness of these two characteristics for financial analysts. We measure quantity as
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d4d8ab65eb5a2a893b85a0c38c767a11
https://doi.org/10.1016/j.intacc.2016.10.008
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9
The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms
Autor: Rucsandra Moldovan, Ole-Kristian Hope, Zhongwei Huang, Bingxu Fang
Publikováno v: Review of accounting studies
This paper provides early but broad empirical evidence on a major new investor protection regulation in Europe, MiFID II, which requires investment firms to unbundle investment research from other costs they charge to clients. We predict that the pri
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3a153461de9c6f169f98bef082dfb117
https://doi.org/10.2139/ssrn.3422155
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10
The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective
Autor: Rucsandra Moldovan, Michel Magnan, Anne Jeny, Zhongwei Huang, Andrei Filip, Ahmad Hammami
Publikováno v: SSRN Electronic Journal.
The IFRS 13 post-implementation review by the IASB motivates our investigation on the value relevance of fair value (FV) measurement hierarchy (i.e. level 1, level 2, and level 3). First, using a meta-analysis, which allows us to summarize inconsiste
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::48723c5a0abc50b0695963f3f6790e0b
https://doi.org/10.2139/ssrn.3504756
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