Thomas Simon
Year: 2019
Center: Business
Supervisor: Dirk Simons
Thomas comes from a small German town in the Eifel very close to the Belgian border. He passed his Bachelor’s studies in Business Administration at the University of Mannheim with distinction. During his undergraduate studies, Thomas has spent one semester abroad at Bentley University in Boston (USA). Subsequently, he received his Master’s degree in Management with a focus on Accounting from the University of Mannheim in 2019. In addition, Thomas has gained practical experience in accounting and auditing through two internships with KPMG and PwC including a work experience abroad for half a year in Washington, D.C (USA). Throughout his studies in Mannheim, Thomas has acquired valuable teaching and research skills as student research assistant.
Research interests:
- Voluntary and mandatory disclosure
- Disclosure bias and behavioral influences
- Commitment to disclosure
Publications
- Bischof, J., Liu, Y. and Simon, T. (2024). Anwendung der ESRS durch deutsche Unternehmen – Umsetzungsstand und Herausforderungen. Betriebs-Berater : BB, 79, 1323-1327.
- Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simon, T., Simons, D. and Voget, J. (2022). GBP-Monitor: Einschätzungen und Erwartungen deutscher Unternehmer angesichts des Regierungswechsels. Schmalenbach Impulse, 2, 1–3.
- Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simon, T., Simons, D. and Voget, J. (2022). GBP-Monitor: Kostendruck steigt – 86% der Einzelhändler planen weitere Preiserhöhungen. Schmalenbach Impulse, 2, 1–3.
- Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simon, T. and Voget, J. (2022). Kriegsauswirkungen auf Unternehmen: Energieabhängigkeit und Preiserhöhungen. Wirtschaftsdienst, 102, 724–730.
- Bischof, J., Karlsson, C., Rostam-Afschar, D., Simon, T. and Simons, D. (2022). Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise. Controlling & Management Review, 66, 54–59.
- Bischof, J., Karlsson, C., Rostam-Afschar, D. and Simon, T. (2021). Die Bedeutung der Kostenstruktur für die Effektivität von Staatshilfen. Wirtschaftsdienst, 101, 536–543.
- Gaul, J., Keusch, F., Rostam-Afschar, D. and Simon, T. (2025). Invitation messages for business surveys: A multi-armed bandit experiment. ZEW Discussion Papers, 25–003. Mannheim.
- Gaul, J., Keusch, F., Rostam-Afschar, D. and Simon, T. (2024). Invitation messages for business surveys: A multi-armed bandit experiment. TRR 266 Accounting for Transparency Working Paper Series, 170. Mannheim.
- Gaul, J., Keusch, F., Rostam-Afschar, D. and Simon, T. (2023). Invitation messages for business surveys: A multi-armed bandit experiment. TRR 266 Annual Conference, Mannheim, Germany.
- Gaul, J., Rostam-Afschar, D. and Simon, T. (2023). How to cold call firms? An application of multi-armed bandit optimization in corporate web surveys. 10th Conference of the European Survey Research Association (ESRA), Milano, Italy.
- Gaul, J. and Simon, T. (2023). How to cold call firms? An application of multi-armed bandit optimization in corporate web surveys. 45. Annual Congress European Accounting Association (EAA), Helsinki, Finland.
- Simon, T. (2022). Operating leverage and corporate responses to the COVID-19 crisis. 44th EAA Annual Congress 2022, Bergen, Norway.
- Simon, T. (2022). Operating leverage and corporate responses to the COVID-19 crisis. VHB Annual Conference 2022, Online.
- Bischof, J., Karlsson, C., Rostam-Afschar, D., Simon, T. and Simons, D. (2022). Kostenflexibilität und Krisenreaktionen von Unternehmen in Deutschland : German Business Panel: Unternehmen in der Coronal-Krise.

Thomas Simon, M.Sc.
Schloss Ostflügel – Room O 241
Mannheim
by appointment