TRR 266 Research Topics
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| Sustainability | An effective tax system | Covid-19 and other crises | Disclosure |
In the media All media reports
Sie will in der BWL eine neue Forschungskultur etablieren
Nordrhein-Westfälische Akademie der Wissenschaften und der Künste Read moreJobs All jobs
Wissenschaftliche*r Mitarbeiter*in (w/m/d)
PhD Position (m/f/x) or Postdoctoral Researcher Position (m/f/x)
Research and Teaching Assistant (f/m/d)
Blog All blog posts
Finding a balance between mandatory and voluntary disclosure
How enforcement affects companies’ disclosure strategies Voluntarily communicating favorable information (e.g. strong financial results or sustainability initiatives) to stakeholders like investors, consumers and the public can prove beneficial for companies and help them to gain trust as well as promote their business. Unfavorable information, however, tends not to…
Read moreManaging the new normal: How has working from home changed management strategies during the coronavirus pandemic?
The COVID-19 pandemic has taken companies into uncharted territory: everyone is working from home. Online meetings suddenly became the norm. But how do you manage a company when no one is on site and everything is digital? TRR 266 researchers Hoa Ho, Christian Hofmann and Nina Schwaiger from LMU…
Read moreHow does climate change affect jobs, innovation, and risk-sharing in capital markets?
How does climate change affect firms and the global economy? And what are the real effects of net-zero transition? A new method developed by TRR 266 researcher Laurence van Lent and his co-authors helps to answer these and further questions.
Read morePublications All publications
Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
Beyond preferences: Beliefs in sustainable investing
Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality
Emission Taxes and Capital Investments: The Role of Tax Incidence
Firm-level Political Risk and Credit Markets
Securities law precedents, legal liability, and financial reporting quality
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.