TRR 266 Research Topics
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| Sustainability | Taxes | Covid-19 | Disclosure |
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Sustainability reporting is taking shape: From a voluntary PR measure to a mandatory, auditable disclosure obligation
The Corporate Sustainability Reporting Directive (CSRD), an EU directive on sustainability reporting introduced in 2023, obliges European companies to report in accordance with the European Sustainability Standards (ESRS) from 2025. The aim of the CSRD is to improve the quality, comparability and reliability of sustainability reporting and to oblige companies…
Read moreWho benefits from greater transparency in the harmonization of transfer prices – and who doesn’t
In an increasingly interconnected global economy, transfer pricing has become a critical issue for multinational enterprises, tax authorities, and policy makers. A recent TRR 266 “Accounting for Transparency” research paper sheds light on the complex dynamics of transfer pricing harmonization and challenges some common beliefs about who benefits from harmonization.
Read moreUnpacking Transparency: How it shapes organizations and markets
Transparency within organizations plays a pivotal role in modern economic systems. Defined as the quality of information shared and processed between senders and receivers, transparency can enhance decision-making, improve market efficiency, and mitigate information asymmetries. However, achieving transparency is often complex and comes with trade-offs. The TRR 266…
Read morePublications All publications
Political Ideology Shapes Reporting Regulation: SEC Commissioners’ Views on IFRS for US Issuers
Qualitative information disclosure: Is mandating additional tax information disclosure always useful?
Responding to Climate Change Crises: Firms’ Tradeoffs
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
The German Business Panel: Firm-Level Data for Accounting and Taxation Research
The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.
Participating Institutions
TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.