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Profile

Caspar David is an Associate Professor in Financial Accounting. He joined the Rotterdam School of Management after completing the PhD Program at WHU – Otto Beisheim School of Management in 2015 and holds a Diploma (MSc equivalent) in Business and Economics from the Ruhr University Bochum. His research interest focus on economic consequences of transparency and combine the fields of financial accounting and economics.

Publications

Academic (5)
  • Ortiz, M., Peter, C. D., Urzúa I., F., & Volpin, P. F. (2023). Mandatory Financial Disclosure and M&A Activity. The Review of Financial Studies, 36(12), 4788-4823. https://doi.org/10.1093/rfs/hhad052

  • Heese, J., Pérez-Cavazos, G., & Peter, C. D. (2023). When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting. Accounting Review, 98(7), 261-288. Article 7. https://doi.org/10.2308/tar-2021-0600

  • Müller, M. A., Peter, C. D., & Urzúa I., F. (2023). Owner Exposure through Firm Disclosure. The Accounting Review, 98(6), 381-405. https://doi.org/10.2308/tar-2020-0270

  • Heese, J., Pérez-Cavazos, G., & Peter, C. D. (2021). When the local newspaper leaves town: The effects of local newspaper closures on corporate misconduct. Journal of Financial Economics, 145(2), 445-463. https://doi.org/10.1016/j.jfineco.2021.08.015

  • Goncharov, I., & Peter, C. D. (2018). Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels. The Accounting Review, 94(3), 149-175. https://doi.org/10.2308/accr-52201

Courses

Financial Reporting & Analysis

  • Study year: 2024/2025, 2023/2024, 2022/2023, 2021/2022
  • Code: B3T2101
  • Level: Bachelor 3, Bachelor 3, Bachelor 3

Data & Coding

  • Study year: 2024/2025
  • Code: BM09AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

Accounting & Financial Management Research

  • Study year: 2024/2025, 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
  • Code: BMRMAFM
  • Level: Master

Past courses

Accounting

  • Study year: 2023/2024, 2022/2023, 2021/2022
  • Code: BT1206
  • Level: Bachelor 1, Bachelor 1

BSc Project Financial Strategist

  • Study year: 2023/2024
  • Code: B3T6103
  • Level: Bachelor 3, Bachelor 3

BSc Project Performance Analysts

  • Study year: 2023/2024
  • Code: B3T2103
  • Level: Bachelor 3, Bachelor 3

Analytics in Accounting & Financial Management

  • Study year: 2022/2023
  • Code: BM08AFM
  • Level: ERIM, Exchange, IM/CEMS, Master

Accounting Skills

  • Study year: 2021/2022
  • Code: B3MIN1033
  • Level: Bachelor, Bachelor 3, Bachelor 3

Accounting skills

  • Study year: 2020/2021, 2019/2020
  • Code: BKBMIN033
  • Level: Bachelor, Bachelor 3, Bachelor 3

Mergers & acquisitions and corporate governance

  • Study year: 2020/2021, 2018/2019, 2017/2018, 2016/2017, 2015/2016
  • Code: BMME007
  • ECTS: 6 Level: Master, Master, Master, Master

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