Lieven Willemsz van Coppenol (born about 1599, died 1671 or later) 

This panel is most probably Rembrandt's oil sketch made in preparation for his etching known as the "Large Coppenol" of 1658.
Rosenberg (1906) and several authors through 1969 (see White 1969) erroneously refer to this work as painted on paper. (Source: Metropolitan Museum of Art)