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Dav­id Jo­nas Schröder

Assistant Professor

Topics
Finance Accounting Quantitative methods Sustainability Non-profit Companies

Primary research areas

Political Economy, Governance, and Regulation

I study how accounting regulation and governance institutions shape corporate and policymaker behavior. My research examines why policymakers use disclosure regulation to pursue substantive policy objectives and how ownership structures affect firms’ financial and sustainability performance.

Accounting and the Workforce

I use Nordic administrative data to study how financial incentives shape employee and firm outcomes. My research examines how employees’ personal wealth affects labor supply and firm innovation, and how financial reporting incentives affect employee health and welfare, including prescription drug use.

I study accounting, corporate governance, and their consequences for firms and employees.

One stream of my research examines disclosure and corporate governance, including why policymakers use disclosure as a regulatory instrument and how ownership structures, particularly foundation ownership, affect firms’ financial and sustainability outcomes.

A second stream examines accounting and the workforce. Using population-wide Nordic administrative microdata, I study how employees’ financial circumstances shape firm innovation and how financial reporting incentives affect employee behavior, health, and welfare.

Together, my research examines how accounting and governance institutions influence decisions and outcomes across firms, policymakers, and employees.

Recent research projects

Enterprise Foundation Project

This project examines foundation ownership as an alternative governance model promoting long-term value creation through purpose-driven ownership.
https://enterprisefoundations.dk

E&S Disclosure Mandates and Political Ideology

This project investigates how politicians’ ideological beliefs influence the making of environmental and social disclosure regulation.

Outside activities

I have no outside employments or activities