Essec\Faculty\Model\Profile {#2216
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"slug" => "moraru-arfire-andreea"
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0 => Essec\Faculty\Model\CareerItem {#2230
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2 => Essec\Faculty\Model\CareerItem {#2232
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3 => Essec\Faculty\Model\CareerItem {#2233
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4 => Essec\Faculty\Model\CareerItem {#2234
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0 => Essec\Faculty\Model\Diplome {#2218
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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 {#2235
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2 => Essec\Faculty\Model\Distinction {#2237
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2 => Essec\Faculty\Model\TeachingItem {#2224
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4 => Essec\Faculty\Model\TeachingItem {#2227
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5 => Essec\Faculty\Model\TeachingItem {#2228
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6 => Essec\Faculty\Model\TeachingItem {#2229
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2 => Essec\Faculty\Model\ExtraActivity {#2221
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0 => Essec\Faculty\Model\Contribution {#2239
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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 {#2241
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"slug" => "shaping-the-information-environment-international-evidence-on-financial-reporting-frequency-and-analysts-earnings-forecast-errors"
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"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."
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2 => Essec\Faculty\Model\Contribution {#2243
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"slug" => "decomposing-analysts-earnings-forecast-errors-what-are-the-key-factors"
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"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"
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]
1 => array:1 [
"name" => "DUBOIS M."
]
2 => array:1 [
"name" => "GRIGALIUNIENE Z."
]
]
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]
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]
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]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
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]
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}
3 => Essec\Faculty\Model\Contribution {#2240
#_index: "academ_contributions"
#_id: "13413"
#_source: array:18 [
"id" => "13413"
"slug" => "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"
]
1 => array:1 [
"name" => "FILIP Andrei"
]
2 => array:1 [
"name" => "LIU Junqi"
]
]
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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"
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]
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"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" => "2024-12-19T16:21:44.000Z"
]
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+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
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"slug" => "gender-diversity-in-the-accounting-academia-a-longitudinal-study-of-authorships-and-editorships"
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"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."
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0 => array:3 [
"name" => "ENDENICH Christoph"
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1 => array:3 [
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]
2 => array:1 [
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]
]
"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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]
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]
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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" => "2024-12-19T16:21:44.000Z"
]
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+"_type": "_doc"
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+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2238
#_index: "academ_contributions"
#_id: "14905"
#_source: array:18 [
"id" => "14905"
"slug" => "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" => "LUI Daphne"
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]
1 => array:3 [
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]
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]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-19T16:21:44.000Z"
]
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+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "10668"
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"slug" => "decomposing-analysts-earnings-forecast-error-what-are-the-key-factors"
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"title" => "Decomposing Analysts' Earnings Forecast Error: What are the Key Factors?"
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]
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]
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"abstract" => array:2 [
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]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-12-19T17:21:44.000Z"
]
+lang: "en"
+"_type": "_doc"
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}
]
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"docTitle" => "Andreea MORARU-ARFIRE"
"docSubtitle" => "Assistant Professor"
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]
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