We are proud and honored to have Andrei Filip, from ESSEC Business School, France, hold AO Masters Program Class on Financial Reporting Quality this month, here, in Cluj. Confirm your interest or attendance in the event’s page here: https://www.facebook.com/events/1163001253816447/
The class takes place on January 11, 12, 13, 2017, between 17:30-20:30, in room 221 of the Faculty of Economics and Business Administration.
Andrei Filip is an associate professor at the Accounting and Management Control department at ESSEC Business School. Previously, he has been teaching financial accounting in Romania (ASE Bucharest), Switzerland (HEC Genève), and Canada (HEC Montréal). Holding a Ph.D. in international accounting from the University of Geneva, Andrei’s main research interests are institutional settings and financial reporting quality. (More info here: http://www.essec.edu/en/
Financial reporting quality is a highly debated topic in accounting literature, representing a key concept for all the users of accounting information. The class will focus on proxies being used by
researchers investigating financial reporting quality. Accounting based metrics (such as the quality of accruals, income smoothing etc.), as well as market based metrics (such as value relevance, conservatism etc.) will be discussed in the context of particular research papers which employ them.
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Readings:
– Earnings management
• Filip and Raffournier (2014) “Financial Crisis and Earnings Management: The European Evidence” The International Journal of Accounting 49: 455-478.
– Value Relevance
• Filip and Raffournier (2010) “The Value Relevance of Earnings in a Transition Economy: The Case of Romania” The International Journal of Accounting 45: 77-103
– Conservatism
• André, Filip and Paugam (2015) “The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe” Journal of Business Finance & Accounting 42: 482-514