Universiteit Leiden

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Dick van Offeren

Senior Lecturer

Dr. D.H. van Offeren
+31 71 527 8887

Dick van Offeren studied economics, University of Amsterdam. He received his doctorate (2002) at Leiden University.

More information about Dick van Offeren

Dick van Offeren studied economics, University of Amsterdam. He received his doctorate (2002) at Leiden University.

Biographical sketch

Dick van Offeren studied economics, University of Amsterdam. He received his doctorate (2002) at Leiden University. Previously, he has worked at the Internal Audit Department at the AMRO Bank. At the University of Amsterdam, Faculty of Economics, Department of Accounting he was assistant professor External reporting between 1979 and 2004. His teaching and research relate to the business administration issues. He teaches in the Bachelor's and Master's degree and is also active in postgraduate education. He is a visiting lecturer and examiner in various accounting and controller training.

He considers PhD supervision to be an important part of its work. It is scientifically challenging to guide researchers from a research proposal to the actual academic promotion.


His research focuses on the external reporting of companies. This is where aspects of corporate law and business sciences come together. The company law aspects mainly concern the developments in national and international laws and standard setting. The business sciences aspects relate to the analysis of financial statements. The research question is whether insolvencies can be predicted from the development of the figures on the size and composition of equity and results. Research on earnings management and earnings manipulation in the years prior to financial difficulties or bankruptcy is another area of his research. His research output includes approximately one hundred scientific articles, paper presentations at international scientific conferences and technical articles.

He has gained extensive international research experience as a senior research associate at a renowned private research center in the US The center analyzed financial information from 100,000 companies from all over the world, cared about reports and operated a database. There, he made a significant contribution to the development of the International Financial Reporting Index. This index is used in many leading scientific publications.


Current Research

His current research has two tracks. It concerns not only case studies of liquidator reports from companies that are already in financial difficulties, but also trends and developments in the reported figures of assets, liabilities, equity and revenues and expenses as well as market data which can be considered as evidence of impending financial difficulties. The research on this is socially relevant because it can help to prevent the destruction of capital.

Dick is a member of the American Accounting Association (AAA) and the European Accounting Association (EAA).

Senior Lecturer

  • Faculteit Rechtsgeleerdheid
  • Instituut Fiscale en Economische vakken
  • Bedrijfswetenschappen

Work address

Kamerlingh Onnes Building
Steenschuur 25
2311 ES Leiden
Room number B2.26



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