Caspar David Peter
Associate Professor at the Accounting Department
I study the economic consequences of reporting transparency: how disclosure practices shape individual and market behavior, and how they affect corporate outcomes. My research has been published in the 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.
Open Projects
Teaching materials and tools, publicly available on GitHub
PhD Lecture Quarto
Earnings Management Then and Now: Revisiting Jones (1991)
An interactive PhD lecture that walks through the seminal Jones (1991) model, its evolution, and modern applications. Designed for doctoral students in accounting and finance.
MSc Course R
Data Analytics for Finance
Public-facing materials for the MSc Data Analytics for Finance course at RSM. Covers data wrangling, visualization, and applied econometrics using Stata.
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.
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.
News & Updates
November 2025
New PhD lecture on “Earnings Management Then and Now: Revisiting Jones (1991)” available. Feedback welcome. Check it out →
February 2025
Interactive teaching materials on financial statement analysis released. Check it out →
February 2025
Seminar at LMU Munich presenting research on union office closures and corporate misconduct.
January 2025
Honored to be part of the Economenparade, among the best published economists in the Netherlands. Read more →
Current Teaching
Data & Coding
MSc Program, 2025 Coordinator and content creator
Financial Reporting & Analysis
BSc Program, 2021-2025 Coordinator and instructor
Accounting Analysis & Governance
MSc Program, 2025 Coordinator and instructor