Caspar David Peter
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Caspar David Peter

Associate Professor at the Accounting Department

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About Me

Associate Professor at Rotterdam School of Management, Erasmus University Rotterdam

Primary research focus: Economic consequences of reporting transparency
Currently, I am interested in how disclosure practices affect individual and/or market behavior and corporate outcomes.

My research has been published in leading journals including Journal of Financial Economics, The Accounting Review, and The Review of Financial Studies, investigating how information environments impact corporate misconduct, industry coordination, and mergers & acquisitions, with a particular focus on the interplay between information asymmetry and regulatory frameworks.

Research Highlights

Owner exposure through firm disclosure

We show that companies named after their owners tend to be more opaque in their financial disclosures, particularly when revealing such information might expose sensitive owner details and attract social stigma. We also show that when disclosure is forced, these owners are more likely to change their firms’ names, and new firms are less frequently named after their founding owners.

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Mandatory Financial Disclosure and M&A Activity

We investigate the impact of mandatory financial disclosure on mergers and acquisitions. We find that required disclosure boosts M&A activity by reducing information frictions, as evidenced by an increase in both the number and volume of private firms becoming targets.

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News & Updates

Interactive teaching materials

New interactive teaching materials on financial statement analysis available.

February 2025

Check it out →

Seminar at LMU

Presenting latest research union office closures and corporate misconduct at LMU Munich.

February 2025

Link to working paper coming soon →

Economenparade

I am honored to be part of the Economenparade, and among the best published economists in the Netherlands. This would not have been possible without my fantastic co-authors and the support of my colleagues. January 2025

Economenparade →

Current Teaching

Data & Coding

MSc Program, 2025
Coordinator and content creator

Course Details →

Financial Reporting & Analysis

BSc Program, 2021-2025
Coordinator and instructor

Course Details →

Accounting Analysis & Governance

MSc Program, 2025
Coordinator and instructor

Course Details →

 

© 2025, Caspar David Peter