Ionela Andreicovici
Biographic Data
| ID | 8941558 |
|---|---|
| NAME | Ionela Andreicovici |
| GIVEN NAMES | Ionela |
| FAMILY NAME | Andreicovici |
| SIGNATURE | ANDREICOVICI I |
| AFFILIATIONS | Frankfurt School of Finance and Management, Frankfurt, Germany |
| ORCID | 0000-0002-2325-413X |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2021 |
| H-INDEX | 0 |
Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals
Disclosure Transparency and Disagreement Among Economic Agents
We examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell-side analysts about the parameters used in the complex and often opaque impairment testing process. Drawing on a sample of European companies from 2006 to 2014, we construct a unique dataset on the transparency of goodwill impairment disclosure and develop two analyst disagreement measures by extracting analysts’ opinions about firms’…
No prominent works on this page.
Disclosure Transparency and Disagreement Among Economic Agents
We examine whether more transparent disclosure about goodwill impairment tests conveys useful information to sell-side analysts about the parameters used in the complex and often opaque impairment testing process. Drawing on a sample of European companies from 2006 to 2014, we construct a unique dataset on the transparency of goodwill impairment disclosure and develop two analyst disagreement measures by extracting analysts’ opinions about firms’…
Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals
Accounting (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Corporate Finance and Governance (2 works) · Business ethics (1 work) · Earnings (1 work) · Earnings Management (1 work) · Economics (1 work) · Ethics in Business and Education (1 work) · Goodwill (1 work)