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
Article (5)
Academic (5)
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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
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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
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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
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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
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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
Past courses
Accounting
- Study year: 2023/2024, 2022/2023, 2021/2022
- Code: BT1206
- Level: Bachelor 1, Bachelor 1
Accounting and Financial Management Research Skills
- Study year: 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
- Code: BMRMAFM
- Level: Master
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
Featured in the media
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Forecast: News deserts – by 2025, around 40 percent of German communities will be without a local newspaper
"Rising "News Deserts" in Germany Threaten Local Democracy and Community Well-Being
Saturday, 1 April 2023 -
Column: How the decline of local news exposes the public to lies and corruption
Gannett's Ongoing Losses Raise Concerns About the Decline of Local News
Monday, 29 August 2022 -
A Green Light for Corruption
The High Cost of Losing Local Newspapers: Increased Corporate Misconduct
Monday, 3 January 2022 -
Corporate misconduct increases after local newspapers shut down, study says
Report co-authored by Caspar David Peter, Associate Professor of Financial Accounting at RSM, concludes the lack of a local media watchdog emboldens businesses.
Friday, 22 October 2021 -
Warum Lokalzeitungen für gutes Klima sorgen
A study from the USA shows that when editorial offices close, economic crime and environmental pollution increase in the affected regions. The citizens are suffering. Caspar David Peter, Associate Professor in Financial Accounting…
Thursday, 21 October 2021 -
How Newspaper Closures Open the Door to Corporate Crime
Caspar David Peter, Professor in Financial Accounting at RSM teamed up with Jonas Heese (Harvard Business School) and Gerardo Perez-Cavazos (University of California San Diego’s Rady School of Management) to research misbehaviour…
Friday, 8 October 2021 -
When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct
Local Newspaper Closures Lead to Increased Corporate Misconduct
Wednesday, 25 August 2021 -
How Newspaper Closures Open the Door to Corporate Crime
Local Newspaper Closures Lead to Increased Corporate Misconduct
Sunday, 8 August 2021 -
Greater Disclosure Harms Cartels
Caspar David Peter, Associate Professor of Financial Accounting at RSM executed research about cartels with Igor Goncharov.
Wednesday, 4 February 2015
