“Andrei Filip offered a truly exceptional and inspiring presentation, it was full of insights, full of valuable information. It touched all levels of knowledge, from beginners to advanced in accounting research field! Thanks!”
Roland Nagy (MSc Accounting and Organizations, Class of 2018)

“I attended Andrei Filip’s class on January 12 and 13 and was excited to do so. He is a charismatic professor and always full of energy. It was a real pleasure to join the class and I hope he comes back ”
Ramona Morar (invited participant)

“It was a great opportunity for me to be a part of the Class on Empirical Accounting Research. Thanks, Mr. Wayne Landsman, you are a great teacher!”
Florin Pădurean (MSc Accounting and Organizations, Class of 2017)

“Not only did I have a lot of fun in the Accounting Research Methods Class and learn a lot of interesting things, but I also gained more from the class than I could have anticipated.  Because we had daily discussions about our readings, I learned how to continuously analyze each reading in the context of what we had learned so far, even before seeing the big picture.  This is a valuable skill that will stay with me for life. Even though the class was held online, I felt no difference whatsoever from a regular class. The audio-video quality was great as were the interactions with professor Wayne and my colleagues. Lastly, I would like to state that professor Landsman succeeded into changing my general view of Accounting, which I initially considered as plain and boring. As a result of the diverse class discussions, I was able to learn more about the importance and uses of  Accounting in other areas. I strongly recommend for anyone who is interested in this subject to take part!” Andrei Pătrașcu (MSc Accounting and Organizations, Class of 2017)

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/staff/faculty/filip-andrei)

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