Essec\Faculty\Model\Profile {#2233
#_id: "B00732673"
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"slug" => "moraru-arfire-andreea"
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0 => Essec\Faculty\Model\CareerItem {#2247
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2 => Essec\Faculty\Model\CareerItem {#2249
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3 => Essec\Faculty\Model\CareerItem {#2250
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4 => Essec\Faculty\Model\CareerItem {#2251
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0 => Essec\Faculty\Model\Diplome {#2235
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"fr" => "<p>Andreea Moraru-Arfire a rejoint le Département de Comptabilité et Contrôle de Gestion de l'ESSEC en 2017 en tant que professeure assistante. Ses recherches portent sur le role de la culture et du gendre dans l'intermédiation et le reporting de l'information financière. Avant de rejoindre l'ESSEC, Andreea a été chercheur invité à la Wharton School, Université de Pennsylvanie, en tant que boursière du Fonds National Suisse de la Recherche Scientifique. Elle a obtenu son doctorat en finance de l'Université de Neuchâtel, en Suisse. Son expérience professionnelle inclut la Commission Européenne, Groupe Société Générale et la Banque Nationale de Roumanie.</p>"
"en" => "<p>Andreea Moraru-Arfire joined the Department of Accounting and Management Control at ESSEC in 2017 as an Assistant Professor. Her research centers on the role of culture and gender on information intermediaries and financial reporting. Before joining ESSEC, Andreea visited the Wharton School, University of Pennsylvania, as a research fellow of the Swiss National Science Foundation. She earned her PhD in Finance from the University of Neuchâtel, Switzerland. Her previous industry experience includes the European Commission, Groupe Société Générale, and the National Bank of Romania.</p>"
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0 => Essec\Faculty\Model\Distinction {#2252
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2 => Essec\Faculty\Model\Distinction {#2254
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4 => Essec\Faculty\Model\TeachingItem {#2244
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5 => Essec\Faculty\Model\TeachingItem {#2245
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6 => Essec\Faculty\Model\TeachingItem {#2246
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2 => Essec\Faculty\Model\ExtraActivity {#2238
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0 => Essec\Faculty\Model\Contribution {#2256
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"title" => "Investment Banks' Research Activities in the Post-Reform Era: Do Sanctions Discipline the Sell-Side Profession?"
"description" => "DUBOIS, M. et MORARU-ARFIRE, A. (2019). Investment Banks' Research Activities in the Post-Reform Era: Do Sanctions Discipline the Sell-Side Profession? Dans: 42nd European Accounting Association (EAA) Annual Congress 2019."
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1 => Essec\Faculty\Model\Contribution {#2258
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"title" => "Civil Society Demand for Global ESG Engagement"
"description" => "MORARU-ARFIRE, A. et JOOS, P. (2024). Civil Society Demand for Global ESG Engagement. Dans: 2024 European Sustainability Accounting Research Conference (ESARC). Aalborg."
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2 => Essec\Faculty\Model\Contribution {#2260
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"title" => "Decomposing Analysts' Earnings Forecast Error: What are the Key Factors?"
"description" => "MORARU-ARFIRE, A., DUBOIS, M. et GRIGALIUNIENE, Z. (2017). <i>Decomposing Analysts' Earnings Forecast Error: What are the Key Factors?</i>"
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2 => array:1 [
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]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
+lang: "fr"
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}
3 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "5705"
#_source: array:18 [
"id" => "5705"
"slug" => "5705-decomposing-analysts-earnings-forecast-errors-what-are-the-key-factors"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Decomposing Analysts' Earnings Forecast Errors: What Are the Key Factors?"
"description" => "DUBOIS, M., GRIGALIUNIENE, Z. et MORARU-ARFIRE, A. (2018). Decomposing Analysts' Earnings Forecast Errors: What Are the Key Factors? Dans: ESSEC-HEC 6th Joint Workshop in Accounting."
"authors" => array:3 [
0 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
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]
1 => array:1 [
"name" => "DUBOIS M."
]
2 => array:1 [
"name" => "GRIGALIUNIENE Z."
]
]
"ouvrage" => "ESSEC-HEC 6th Joint Workshop in Accounting"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
+lang: "fr"
+"_score": 7.09811
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "12309"
#_source: array:18 [
"id" => "12309"
"slug" => "12309-shaping-the-information-environment-international-evidence-on-financial-reporting-frequency-and-analysts-earnings-forecast-errors"
"yearMonth" => "2020-11"
"year" => "2020"
"title" => "Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors"
"description" => "MORARU-ARFIRE, A., FILIP, A. et LIU, J. (2020). Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors. Dans: ESCP-ESSEC 1st Joint Workshop in Accounting."
"authors" => array:3 [
0 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
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]
1 => array:1 [
"name" => "FILIP Andrei"
]
2 => array:1 [
"name" => "LIU J."
]
]
"ouvrage" => "ESCP-ESSEC 1st Joint Workshop in Accounting"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Présentations dans un séminaire de recherche"
"en" => "Presentations at a Faculty research seminar"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
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"fr" => null
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
+lang: "fr"
+"_score": 7.09811
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "13413"
#_source: array:18 [
"id" => "13413"
"slug" => "13413-shaping-the-information-environment-international-evidence-on-financial-reporting-frequency-and-analysts-earnings-forecast-errors"
"yearMonth" => "2024-07"
"year" => "2024"
"title" => "Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors"
"description" => "FILIP, A., LIU, J. et MORARU-ARFIRE, A. (2024). Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors. <i>Journal of Accounting, Auditing and Finance</i>, 39(3), pp. 754-785."
"authors" => array:3 [
0 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
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1 => array:1 [
"name" => "FILIP Andrei"
]
2 => array:1 [
"name" => "LIU Junqi"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "earnings forecasts"
1 => "financial analysts"
2 => "financial statements"
3 => "financial reporting frequency"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://doi.org/10.1177/0148558X221141568"
"publicationInfo" => array:3 [
"pages" => "754-785"
"volume" => "39"
"number" => "3"
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"abstract" => array:2 [
"fr" => "This article investigates the role of mandatory interim financial reporting in financial analysts’ annual earnings forecast errors. We provide large-scale evidence from 49 countries that a mandatory quarterly (as compared to semi-annual) reporting regime is associated with lower analysts’ annual earnings forecast errors. This conjecture is further supported when we exploit an exogeneous change in the mandatory frequency regime from a semi-annual to a quarterly reporting mandate in Japan. Consistent with an improvement in the information environment, our findings are more pronounced for firms and analysts subject to higher information acquisition costs and in countries where the institutional setting is less able to meet analysts’ information needs. We corroborate this conjecture by documenting that more frequent mandatory reporting decreases analysts’ forecast dispersion and improves the profitability of their stock recommendations. Overall, our findings extend the research on the role of the institutional setting in analysts’ output, suggesting that the mandate of more frequent reporting improves analysts’ forecasting process."
"en" => "This article investigates the role of mandatory interim financial reporting in financial analysts’ annual earnings forecast errors. We provide large-scale evidence from 49 countries that a mandatory quarterly (as compared to semi-annual) reporting regime is associated with lower analysts’ annual earnings forecast errors. This conjecture is further supported when we exploit an exogeneous change in the mandatory frequency regime from a semi-annual to a quarterly reporting mandate in Japan. Consistent with an improvement in the information environment, our findings are more pronounced for firms and analysts subject to higher information acquisition costs and in countries where the institutional setting is less able to meet analysts’ information needs. We corroborate this conjecture by documenting that more frequent mandatory reporting decreases analysts’ forecast dispersion and improves the profitability of their stock recommendations. Overall, our findings extend the research on the role of the institutional setting in analysts’ output, suggesting that the mandate of more frequent reporting improves analysts’ forecasting process."
]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
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1 => "abstract.fr.keyword"
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}
6 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "14014"
#_source: array:18 [
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"slug" => "14014-gender-diversity-in-the-accounting-academia-a-longitudinal-study-of-authorships-and-editorships"
"yearMonth" => "2022-12"
"year" => "2022"
"title" => "Gender Diversity in the Accounting Academia – A Longitudinal Study of Authorships and Editorships"
"description" => "ENDENICH, C., MORARU-ARFIRE, A. et TRAPP, R. (2022). Gender Diversity in the Accounting Academia – A Longitudinal Study of Authorships and Editorships. Dans: 2022 International Association for Accounting Education & Research (IAAER) World Congress. Paris."
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
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1 => array:3 [
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"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
]
2 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => "2022 International Association for Accounting Education & Research (IAAER) World Congress"
"keywords" => []
"updatedAt" => "2023-11-29 16:11:12"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
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"fr" => null
"en" => null
]
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]
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"fr" => ""
"en" => ""
]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
+lang: "fr"
+"_score": 7.09811
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "14905"
#_source: array:18 [
"id" => "14905"
"slug" => "14905-the-nexus-of-corporate-disclosure-and-investors-information-needs-an-analysis-using-topic-modeling"
"yearMonth" => "2024-05"
"year" => "2024"
"title" => "The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling"
"description" => "LUI, D., MORARU-ARFIRE, A. et TAO, C. (2024). The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling. Dans: 2024 Journal of Business Finance and Accounting Capital Markets Conference. Bristol."
"authors" => array:3 [
0 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
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1 => array:1 [
"name" => "LUI Daphne"
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2 => array:1 [
"name" => "TAO Cong"
]
]
"ouvrage" => "2024 Journal of Business Finance and Accounting Capital Markets Conference"
"keywords" => []
"updatedAt" => "2024-07-19 09:21:31"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
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"number" => ""
]
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"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
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"abstract" => array:2 [
"fr" => ""
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]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
+lang: "fr"
+"_score": 7.09811
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "15426"
#_source: array:18 [
"id" => "15426"
"slug" => "15426-the-nexus-of-corporate-disclosure-and-investors-information-needs-an-analysis-using-topic-modeling"
"yearMonth" => "2025-02"
"year" => "2025"
"title" => "The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling"
"description" => "LUI, D., MORARU-ARFIRE, A. et TAO, C. (2025). The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling. <i>Journal of Business Finance and Accounting</i>, In press."
"authors" => array:3 [
0 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
]
1 => array:1 [
"name" => "LUI Daphne"
]
2 => array:1 [
"name" => "TAO Cong"
]
]
"ouvrage" => ""
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0 => "corporate disclosure"
1 => "financial analysts"
2 => "individual investors"
3 => "institutional investors"
4 => "Seeking Alpha"
5 => "topic modeling"
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"updatedAt" => "2025-02-14 01:00:42"
"publicationUrl" => "https://doi.org/10.1111/jbfa.12857"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "In press"
"number" => ""
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"support_type" => array:2 [
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"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper identifies thematic topics that individual and institutional investors discuss about firms and investigates whether, and for which type of investors, companies incorporate in their disclosures the investors’ information needs. We use latent Dirichlet allocation to identify firm-related topics discussed by investors and compare these topics with the content of subsequent firm disclosures. We find a positive association between the proportion of text dedicated to several firm-related topics discussed by investors and the proportion of text on the same topics in firms’ subsequent MD&A disclosures. We also find that firms integrate much more in their disclosures institutional investors’ information needs, compared with those of individual investors. For a subset of topics, stronger associations occur for more profitable and high-growth firms, and for firms experiencing more negative sentiment from institutional investors, subject to lower proprietary costs, and utilizing alternative communication channels. Overall, our findings extend the research on the link between individual and institutional investors’ request for information and the content of corporate disclosure."
"en" => "This paper identifies thematic topics that individual and institutional investors discuss about firms and investigates whether, and for which type of investors, companies incorporate in their disclosures the investors’ information needs. We use latent Dirichlet allocation to identify firm-related topics discussed by investors and compare these topics with the content of subsequent firm disclosures. We find a positive association between the proportion of text dedicated to several firm-related topics discussed by investors and the proportion of text on the same topics in firms’ subsequent MD&A disclosures. We also find that firms integrate much more in their disclosures institutional investors’ information needs, compared with those of individual investors. For a subset of topics, stronger associations occur for more profitable and high-growth firms, and for firms experiencing more negative sentiment from institutional investors, subject to lower proprietary costs, and utilizing alternative communication channels. Overall, our findings extend the research on the link between individual and institutional investors’ request for information and the content of corporate disclosure."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
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+"_score": 7.09811
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}
9 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "16157"
#_source: array:18 [
"id" => "16157"
"slug" => "16157-a-principlist-perspective-on-the-ethicality-of-performance-measurement-systems"
"yearMonth" => "2026-01"
"year" => "2026"
"title" => "A principlist perspective on the ethicality of performance measurement systems"
"description" => "CASARIN, V., LECA, B., LINDER, S. et MORARU-ARFIRE, A. (2026). A principlist perspective on the ethicality of performance measurement systems. <i>Accounting Auditing Control</i>, In press."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
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"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
]
]
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0 => "autonomy"
1 => "beneficence"
2 => "ethics"
3 => "indicators"
4 => "justice"
5 => "metrics"
6 => "non-maleficence"
7 => "performance measurement"
8 => "prescriptive theorizing"
9 => "principlism"
]
"updatedAt" => "2026-01-20 09:42:35"
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"fr" => "Cet article étend les recherches existantes sur le contrôle de gestion et l’éthique en examinant l’éthique des systèmes de mesure de la performance (SMP). Il propose une approche prescriptive pour évaluer l’éthique des SMP en se fondant sur le principisme – un cadre éthique qui repose sur quatre devoirs prima facie : la non-malfaisance, la bienfaisance, le respect de l’autonomie et la justice. L’éthique des SMP est analysée à travers ces principes, et la conception des SMP est théorisée comme un moyen de réaliser ces principes en tant que finalités éthiques. Le cas des SMP de France Télécom est utilisé pour illustrer cette approche. L’analyse met en évidence à la fois les avantages et les inconvénients potentiels de l’application du principisme aux SMP, tant pour éclairer la recherche que pour guider les pratiques organisationnelles. Sur cette base, l’article discute des implications pour la recherche et définit un programme pouvant orienter de futurs travaux théoriques et empiriques. De manière plus générale, notre travail enrichit la littérature sur le contrôle de gestion et l’éthique en introduisant le principisme comme perspective pour une théorisation prescriptive de l’éthique des SMP."
"en" => "This paper extends existing research on management control and ethics by examining the ethicality of performance measurement systems (PMSs). It contributes by offering a prescriptive lens for assessing the ethicality of PMSs, grounded in principlism—a mid-level ethical theory based on four prima facie duties: non-maleficence, beneficence, respect for autonomy, and justice. The ethicality of PMSs is analyzed through the lens of these principles, and their design is theorized as a means of achieving these ethical ends. The well-documented case of the PMS at France Télécom is used to illustrate this approach. The analysis highlights both the benefits and the challenges of applying principlism to PMSs in research and practice. Based on these insights, the paper outlines implications and lays out a research agenda for future theoretical and empirical work in management control. More broadly, the paper advances the literature on management control and ethics by introducing principlism as a foundation for prescriptive theorizing about the ethicality of PMSs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-02-01T09:21:43.000Z"
]
+lang: "fr"
+"_score": 7.09811
+"_ignored": array:2 [
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}
]
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"docTitle" => "Andreea MORARU-ARFIRE"
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