D. (Daphni) Lehmann

Daphni Lehmann
Rotterdam School of Management (RSM)
Erasmus University Rotterdam
ERIM PhD Candidate
Field: Finance & Accounting
Affiliated since 2022

PhD Track Research in Financial or Management Accounting

Financial scandals around the world have harshly shown the importance of transparency and reliability in performance reporting systems. Companies that fail to clearly communicate externally with investors on their investments, financial position, and financial performance likely face increased difficulty accessing external financing or an increased cost of financing. Companies that do not report, evaluate and compensate performance transparently and equitably internally, can create detrimental organizational cultures and can stimulate managers to behave opportunistically by managing earnings, by gaming the performance measurement system and by acting myopically.

Accounting is the research discipline that examines the role of accounting information in companies┬┤ communications, both externally and internally. Top and middle managers, as well as outside providers of financing such as banks and equity investors, use accounting information for decision making and control purposes.

The objective of this Ph.D. project is to identify and analyze innovative research questions in the area of accounting. The expectation is that these questions will be examined using archival (quantitative, database-based) and/or experimental research methods.

During the first year, the Ph.D student will receive high-quality training in accounting and financial management research as well as in statistical methods. At the end of the first year, the student will have developed a first proposal for three empirical studies, having much independence in selecting a research focus. During the following three years, these studies will be carried out and gradually developed into three working papers aimed at top academic journals. Especially during the early stages of the project, the Ph.D. student will intensively cooperate with the members of the supervisory team.

Keywords
Accounting, accountability, transparency, performance measurement, financial reporting, management control, financial analysis
Time frame
2022 -

Address

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Netherlands