Thomas Kaspereit

Research Interests

International Financial Reporting Standards, Corporate Governance, Accounting Choices 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 at the same university (2013). His doctoral thesis studied the effect of corporate sustainability and sustainability disclosure on the market value of firms.

After his thesis, he hold 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).

Education

• August 2009: Master in Business Administration, University of Oldenburg
• Master Thesis: The Information Content of Accouting Information
• August 2013: Doctoral Thesis
• Doctoral Thesis: Essays on the effect of corporate sustainability and financial information on the market value of firms

Positions

• 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

Awards

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

Publications

Kallrath, J., Klosterhalfen S.T., Fischer, G., Walter, M., Blackburn, R. (2016), Payload-Based Fleet Size Optimization for Rail Cars in the Chemical Industry, European Journal of Operational Research, accepted

Blackburn, R., Kallrath, J., Klosterhalfen, S.T. (2015), Operations Research in BASF’s Supply Chain Operations, International Transactions in Operational Research, Vol. 22, No. 3, pp. 385–405

Klosterhalfen, S.T., Minner, S., Willems, S.P. (2014), Strategic Safety Stock Placement in Supply Networks with Static Dual Supply, Manufacturing & Service Operations Management, Vol. 16, No. 2, pp. 204–219

Klosterhalfen, S.T., Kallrath, J., Fischer, G. (2014), Rail Car Fleet Design – Optimization of Structure and Size, International Journal of Production Economics, Vol. 157, pp. 112–119

Klosterhalfen, S.T., Dittmar, D., Minner, S. (2013), An Integrated Guaranteed- and Stochastic-Service Approach to Inventory Optimization in Supply Chains, European Journal of Operational Research, Vol. 231, Issue 1, pp. 109–119

Klosterhalfen, S., Kiesmüller, G.P., Minner, S. (2011), A Comparison of the Constant Order and Dual-Index Policy for Dual Sourcing, International Journal of Production Economics, Vol. 133, Issue 1, pp. 302-311

Klosterhalfen, S., Minner, S. (2010), Safety Stock Optimisation in Distribution Systems: A Comparison of Two Competing Approaches, International Journal of Logistics: Research & Applications, Vol. 13, No. 2, pp. 99-120