Prof. Dr. Thomas Kaspereit

Thomas Kaspereit

Associate professor in Financial Accounting

Fakultät oder Zentrum Fakultät für Recht, Wirtschaftswissenschaften und Finanzwirtschaft
Department Fachbereich Wirtschaftswissenschaften
Postadresse Campus Kirchberg, Université du Luxembourg
6, rue Richard Coudenhove-Kalergi
L-1359 Luxembourg
Büroadresse G 104
Telefon (+352) 46 66 44 6728

Research Interests 

International Financial Reporting Standards, Corporate Governance, Accounting Choices

For prospective PhD candidates: If positions become available, they will be posted on the job portal Unsolicited applications will not be processed.

Thomas Kaspereit has been Associate Professor in Financial Accounting at the University of Luxembourg since September 2016.

He graduated in Business Administration at the University of Oldenburg, Germany (2007) and got a doctoral degree from the same university (2013). His doctoral thesis studied the effect of corporate sustainability and sustainability disclosure on the market value of firms. In 2019, he was awarded the venia legendi in Business Administration at the University of Oldenburg.

Thomas held post doc positions at the University of Oldenburg and John Molson School of Business (Canada, 2015-2016). Thomas Kaspereit made scientific visits to Concordia University (2012-2013) and New York University (September 2014).

Last updated on: Dienstag, den 19. April 2022



  • August 2009: Master in Business Administration, University of Oldenburg
  • Master Thesis: The Information Content of Accouting Information
  • August 2013: Doctoral Thesis, University of Oldenburg
    Doctoral Thesis: Essays on the effect of corporate sustainability and financial information on the market value of firms
  • August 2019: Venia legendi, University of Oldenburg
    Habilitation Defense: Environmental disclosures in the context of agency and voluntary disclosure theory


  • Visiting Scholar, Department of Finance, John Molson School of Business (Montreal, Canada)
  • Post doc, Department of Economics and Law, University of Oldenburg (Odlenburg, Germany)

Fields of Interest

  • International Financial Reporting Standards: Accounting conservatism, cost asymmetry, earnings management
  • Corporate Governance: Ownership structure, capital structure, CSR


  • Scholarship of the German Academic Exchange Service
  • Best paper award of the Armenian Economic Association (2016) with Suren Pakhchanyan, Kerstin Lopatta and Jörg Prokop

Last updated on: 04 Jan 2021

  • 2020-present: Academic Thinking and Writing, University of Luxembourg (Bachelor)
  • 2016-present: Financial Accounting Theory, University of Luxembourg (Master)
  • 2016-present: Empirical Accounting and Audit Research, University of Luxembourg (Master)
  • 2016: Corporate Governance and Executive Compensation, Concordia University (Master)
  • 2015-2016: Investment Analysis, Concordia University (Bachelor)
  • 2009-2016: Empirical Methods in Management and Financial Accounting Research, University of Oldenburg (Master)
  • 2010-2015: Financial Accounting, University of Oldenburg (Bachelor)
  • 2013-2015: International Accounting and Auditing, University of Oldenburg (Bachelor)
  • 2011-2013: Investment Theory, University of Oldenburg (Bachelor and Master)
  • 2014-2015: Financial Accounting, Jacobs University (Bachelor)
  • 2012-2013: Financial Statements FOM, University of Applied Sciences Bremen (Bachelor)
  • 2011: Controlling, Bremen Business School (Bachelor)

Last updated on: 11 Jan 2021

His main research interest focus on Financial Accounting, in particular corporate governance and finance related issues. A central aspect of his interest is to measure effects of accounting choices on stock prices, i.e. he quantifies the decision usefulness of accounting and sustainability information.

His work has been published in international journals such as Journal of Business Ethics, Business and Society and Corporte Governance: An International Review.

Research Seminar Pelzerhaken 2017

Last updated on: 26 Jun 2017