Department of Accounting

  • Center for Corporate Governance
David Jonas
PhD fellow

Room: SOL/C5.14
E-mail: djs.ccg@cbs.dk

David is employed as a Ph.d. fellow at the Center for Corporate Governance at Copenhagen Business School. He holds a Master's degree in Finance and Strategic Management from CBS.

David's research focuses on corporate governance – in particular on ownership. In his view, understanding ownership is integral to understanding the corporate entity.

The main type of ownership he is interested in is foundation ownership, as it offers an ideal testing ground for examining the consequences of governance by purpose.

Using econometric modeling on annual reports and financial statements of publicly listed companies, he investigates the relation between ownership identity and economic, social, and environmental performance.

Primary research areas
  • Corporate Governance
  • Corporate Ownership
  • ESG
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Environmental Social and Governance (ESG): data, accounting and reporting (elective, graduate)
Financial Statement Analysis (elective, graduate)


Supervision of Master Theses related to ESG and Corporate Governance. In particular, empirical, archival research.

Selected publications

Schröder, D., Thomsen, S. 2022. Foundation ownership and Sustainability. Presentation at the Global Corporate Governance Colloquium (GCGC), Oxford University.

Schröder, D., Thomsen, S. 2021. Foundation ownership and Financial performance. Presentation at the
International Corporate Governance Society Annual Conference, Groningen,
the Netherlands, October 8-10.

Schröder, D. 2022. Does social responsibility matter for payout policy? Presentation at the International Corporate

Publications sorted by:
David Schröder; Caroline Aggestam Pontoppidan / The Future of Accounting Education at Higher Education Institutions : Embedding Education on ESG Accounting and Disclosures.
Paper presented at American Accounting Association (AAA) Conference on Sustainability, ESG, and Accounting, 2023
Paper > peer review