Skip to main content
Event 18 September 2026, 15:00-17:00

In­vit­a­tion for PhD De­fence - Mar­tin Za­firy­adis

PhD Defence

Phd Defence

Time
18 September 2026, 15:00-17:00
Location
Location: Solbjerg Plads
Room: SPs08 Djøf (ground floor)
Reception: Augustinus Fonden SP. D4

*The CBS PhD School will host a reception, which will take place immediately after the defence.
Language
English

In order to obtain the PhD degree, Martin Zafiryadis has submitted his thesis entitled:

 

Essays on Financial Reporting and the Firm’s Workforce

 

As firms increasingly rely on human capital to create value, understanding the relationship between financial reporting and the firm’s workforce has become increasingly important. This dissertation examines this relationship across three chapters. It studies how workforce-related disclosures influence investor decision-making, how firms’ reliance on human capital affects the informativeness of accounting information for assessing firm risk, and how financial reporting regulation and transparency shape labor market outcomes. Collectively, the findings highlight the importance of workforce-related information for financial statement users and show how financial reporting affects both capital and labor markets.

 

The thesis will be available from research.cbs.dk

Primary Supervisor:  

Associate Professor Jeppe Christoffersen 
Department of Accounting 
Copenhagen Business School  

Secondary Supervisor:  

Professor Thomas Plenborg 
Department of Accounting 
Copenhagen Business School 

Assessment Committee:  

Associate Professor Aleksandra Gregor¬ic (Chair) 
Department of Accounting 
Copenhagen Business School  

Associate Professor Ethan Rouen 
Department of Accounting and Management 
Harvard Business School  

Senior Lecturer Niuosha Samani 
Department of Business Administration 
University of Gothenburg