Education
- 2016 : HDR, Business Administration, Accounting, University of Grenoble, France
- 2007 : Ph.D., Business Administration, Accounting, University of Geneva, Switzerland
- 2001 : Master, Business Administration, Accounting, Academy of Economic Studies, Romania
- 2000 : Bachelor, Business Administration, Accounting, Academy of Economic Studies, Romania
Professional Experiences
Academic Experience
- 2022 - present, Professor, IÉSEG School of Management, , France
- 2009 - 2022, Professor, ESSEC Business School, Cergy Pontoise, France
- 2007 - 2009, Professor, HEC Montréal, Montreal, Canada
- 2002 - 2007, Teaching and Research Assistant, HEC Geneva, , Switzerland
Scientific prizes and Awards
Awards
- 2021 : Best Paper Award - Journal of International Accounting Research (JIAR) paper published in 2019, American Accounting Association
- 2018 : Best Paper Award IAAER World Congress, Sydney, IAAER
- 2011 : Best Paper Award IAAER World Congress, Singapore, IAAER
Honors
- 2006 : EAA doctoral colloquium fellow, Dublin, EAA Doctoral Colloquium
Published Papers in Refereed Journals
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Filip A., Liu J., Moraru-Arfire A., (2024). Shaping the Information Environment: International Evidence on Financial Reporting Frequency and Analysts’ Earnings Forecast Errors, Journal of Accounting, Auditing and Finance, 39 (3) 754-785.
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Filip A., Andre P., Mora A., (2024). Accounting in Europe – 20 Years on, Accounting in Europe, 21 (3) 239-245.
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Boulland R., Filip A., Ghio A., Paugam L., (2023). Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels, European Accounting Review, forthcoming (forthcoming) 1-29.
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Filip A., Liu J., Lui D., (2023). The impact of cost stickiness on income smoothing: evidence from employment protection regulations, Accounting and Business Research, forthcoming (forthcoming) 1-38.
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Filip A., Lobo G. J., Paugam L., Stolowy H., (2022). Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study, Abacus, 58 (1) 62-104.
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Elemes A., Filip A., (2022). Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital, The International Journal of Accounting, 57 (02) 2250010.
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Filip A., Lobo G. J., 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) 36-69.
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Filip A., Hammami A., Huang Z., Jeny A., Magnan M., Moldovan R., (2021). The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP, Accounting in Europe, 18 (2) 196-217.
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Filip A., Hammami A., Huang Z., Jeny A., Magnan M., Moldovan R., (2021). Convergence in Motion: A Review of Fair Value Levels’ Relevance, Accounting in Europe, 18 (3) 275-294.
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Filip A., Ghio A., Paugam L., (2021). Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market, Accounting and Business Research, 51 (4) 421-456.
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Filip A., Huang Z., Lui D., (2020). Cross-listing and corporate malfeasance: Evidence from P-chip firms, Journal of Corporate Finance, 63 (1) 101232.
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André P., Filip A., 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) 1-38.
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Filip A., Albu N., Albu C. N., (2017). Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities, Accounting in Europe, 14 (3) 249-260.
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Filip A., André P., Paugam L., (2016). Examining the Patterns of Goodwill Impairments in Europe and the US, Accounting in Europe, 13 (3) 329-352.
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Moldovan R., André P., Filip A., (2016). Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors, The International Journal of Accounting, 51 (4) 443-461.
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Filip A., (2016). Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”, The International Journal of Accounting, 51 (1) 51-56.
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Filip A., Labelle R., Rousseau S., (2015). Legal Regime and Financial Reporting Quality, Contemporary Accounting Research, 32 (1) 280-307.
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Filip A., Jeanjean T., 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) 515-554.
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André P., Filip A., Paugam L., (2015). The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe, Journal of Business Finance and Accounting, 42 (3-4) 482-514.
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Filip A., Raffournier B., (2014). Financial Crisis And Earnings Management: The European Evidence, The International Journal of Accounting, 49 (4) 455-478.
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Filip A., André P., 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) 101-124.
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Filip A., 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) 388.
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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 (2/3) 191-223.
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Filip A., Raffournier B., (2010). The value relevance of earnings in a transition economy: The case of Romania, The International Journal of Accounting, 45 (1) 77-103.
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Filip A., Vito J. D., (2009). Financial reporting quality revisited: interactions between earnings management and the value relevance of accounting information, International Journal of Corporate Governance, 1 (3) 271-284.
Teaching
Grande Ecole (Bachelor cycle) :
- Fundamentals of financial accounting
- International financial reporting
International MBA :
