FILIP Andrei

Andrei Filip is Professor of financial reporting at ESSEC Business School. Before joining ESSEC, he has been teaching financial accounting in Romania (ASE Bucharest), Switzerland (HEC Genève), and Canada (HEC Montréal). He also worked as an instructor for CFA Montreal and CIIA Switzerland and was the Head of the Accounting and Management Control department at ESSEC.

Holding a Ph.D. in international accounting from the University of Geneva, Andrei’s main research interests are institutional settings and financial reporting quality. He is recognized as an expert in international accounting with a focus on transitional economies from Eastern Europe and has worked on several projects with the international (IASB) and French (ANC) accounting standard setters. Andrei is regularly invited as a panel speaker for conferences (AAA-IAS, EAA, EUFIN, AMIS etc.)

Andrei has published in various international accounting journals (Contemporary Accounting Research, Journal of Corporate Finance, Journal of Business Finance and Accounting, The International Journal of Accounting, Journal of International Accounting Research, Accounting and Business Research etc.) and he is currently an associate editor of Accounting in Europe, a journal of the European Accounting Association and Accounting Forum.

Andrei has been working in the last decade with the IAAER, an international accounting association that builds capacities in accounting research and teaching in transition economies, where he currently is VP administration and faculty mentor for the young scholars.

• 2016 : HDR (Université Grenoble Alpes, France)
• 2007 : Doctorat en Sciences Economique et Sociale et Administration Commerciale (Université de Genève, Suisse)
• 2001 : DEA Décision et contrôle dans le domaine comptable (Bucharest University of Economic Studies, Roumanie)
• 2000 : Licence en Comptabilité et informatique de gestion (Bucharest University of Economic Studies, Roumanie)

Positions académiques principales

• 2017 - présent : Professeur (ESSEC Business School, France)
• 2014 - 2017 : Professeur associé (ESSEC Business School, France)
• 2009 - 2014 : Professeur assistant (ESSEC Business School, France)
• 2007 - 2009 : Professeur assistant (HEC Montréal, Canada)

Autres positions académiques

• 2008 - 2009 : Enseignant "Financial Statements Analysis" CFA Institute Montréal Niveaux 1 & 2 (CFA Institute, Canada)
• 2004 - 2007 : Assistant de Recherche et d'Enseignement (Université de Genève, Suisse)
• 2007 : Enseignant "Comptabilité" AZEK CIIA Programme de Formation à Hanoi (AZEK (Swiss Training Center for Investment Professionals), Viêt Nam)

• 2006 : Doctoral colloquium fellow (European Accounting Association )

• 2021 : Best Paper Award - Journal of International Accounting Research
• 2018 : Best Paper Award  IAAER World Congress
• 2011 : Best Paper Award  IAAER World Congress

• FILIP, A., LOBO, G.J., PAUGAM, L. and STOLOWY, H. (2022). Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study. Abacus, In press.
• ELEMES, A. and FILIP, A. (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital. The International Journal of Accounting, In press.
• FILIP, A., LOBO, G.J. and PAUGAM, L. (2021). Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. Journal of Business Finance and Accounting, 48(1-2), pp. 36-69.
• FILIP, A., GHIO, A. and PAUGAM, L. (2021). Accounting Information in Innovative Small Cap Firms: Evidence from London’s Alternative Investment Market. Accounting and Business Research, 51(4), pp. 421-456.
• FILIP, A., HAMMAMI, A., HUANG, Z., JENY, A., MAGNAN, M. and MOLDOVAN, R. (2021). The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP. Accounting in Europe, 18(2), pp. 196-217.
• FILIP, A., HAMMAMI, A., HUANG, Z., JENY, A., MAGNAN, M. and MOLDOVAN, R. (2021). Convergence in Motion: A Review of Fair Value Levels’ Relevance. Accounting in Europe, 18(3), pp. 275-294.
• FILIP, A., HUANG, Z. and LUI, D. (2020). Cross-Listing and Corporate Malfeasance: Evidence from P-Chip Firms. Journal of Corporate Finance, 63, pp. 101232.
• ANDRÉ, P., FILIP, A. and MOLDOVAN, R. (2019). Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level. Journal of International Accounting Research, 18(3), pp. 1-38.
• ALBU, N., NICOLAE ALBU, C. and FILIP, A. (2017). Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. Accounting in Europe, 14(3), pp. 249-260.
• FILIP, A. (2016). Discussion of "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements". International Journal of Accounting, 51(1), pp. 51-56.
• ANDRÉ, P., FILIP, A. and PAUGAM, L. (2016). Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe, 13(3), pp. 329-352.
• ANDRÉ, P., FILIP, A. and MOLDOVAN, R. (2016). Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. International Journal of Accounting, 51(4), pp. 443-461.
• FILIP, A., LABELLE, R. and ROUSSEAU, S. (2015). Legal Regime and Financial Reporting Quality. Contemporary Accounting Research, 32(1), pp. 280-307.
• ANDRÉ, P., FILIP, A. and PAUGAM, L. (2015). The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe. Journal of Business Finance and Accounting, 42(3&4), pp. 482-514.
• FILIP, A., JEANJEAN, T. and PAUGAM, L. (2015). Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance. Journal of Business Finance and Accounting, 42(3-4), pp. 515–554.
• FILIP, A. and RAFFOURNIER, B. (2014). Financial Crisis and Earnings Management: The European Evidence. International Journal of Accounting, 49(4), pp. 455-478.
• ANDRÉ, P., FILIP, A. and MARMOUSEZ, S. (2014). L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement. Comptabilité, Contrôle, Audit, 20(3), pp. 101-124.
• FILIP, A. and RAFFOURNIER, B. (2013). The Value Relevance of Earnings in Europe after IFRS Implementation: Why Do National Differences Persist? International Journal of Accounting, Auditing and Performance Evaluation, 9(4), pp. 388-415.
• FILIP, A. (2010). IFRS and the Value Relevance of Earnings: Evidence From the Emerging Market of Romania. International Journal of Accounting, Auditing and Performance Evaluation, 6(2), pp. 191-223.
• FILIP, A. and RAFFOURNIER, B. (2010). The Value Relevance of Earnings in a Transition Economy: The case of Romania. The International Journal of Accounting, 45(1), pp. 77-103.
• FILIP, A. and DI VITO, J. (2009). Financial Reporting Quality Revisited: Interactions Between Earnings Management and the Value Relevance of Earnings. International Journal of Corporate Governance, 1(3), pp. 271-284.
• FILIP, A., LABELLE, R. and ROUSEAU, S. (2009). L'impact de l'environnement législatif sur la qualité de l'information comptable. Revue Française de Gouvernance d'Entreprise, (6), pp. 91-106.

• FILIP, A. (2016). HDR. France.

• ALBU, N., ALBU, C.N. and FILIP, A. (2018). Accounting in Europe. Accounting in Europe, 14(3).

• FILIP, A., LOBO, G. and PAUGAM, L. (2018). Enforcement and Cash Flow Management to Delay Goodwill Impairments under IFRS. In: American Accounting Association (AAA) 2018 International Accounting Section Midyear Meeting.

• MORARU-ARFIRE, A., FILIP, A. and LIU, J. (2020). Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors. In: ESCP-ESSEC 1st Joint Workshop in Accounting.

• FILIP, A. and JENY, A. (2012). "International Accounting" Book Review. International Journal of Accounting, United States of America.