TRR 266 Research Topics
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| Sustainability | Taxes | Covid-19 | Disclosure |
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Leading Through Crisis: Transformational Leadership Boosts Performance and Well-Being
Leadership is widely recognized as a key factor in the success of individuals, teams, organizations, and even societies. Which leadership style best supports productivity and mental well-being, however, may depend on the environment. The question as to which leadership is most suitable in crisis became particularly urgent during the…
Read moreTransparency with side effects: Do reporting requirements place too much of a burden on small businesses?
Transparency is often seen as a hallmark of responsible business conduct and regulators frequently turn to mandatory reporting to improve it. However, a recent field experiment by Joachim Gassen and Maximilian Muhn, published in the Journal of Accounting Research, shows that for many small private firms,…
Read moreWhen the Boss Fails: How Middle Managers Rethink Targets After Missing Their Own
In today’s increasingly performance-driven business world, the setting of targets is more than just a planning exercise—it’s a key component of motivation, accountability, and strategy. A study by Jan Bouwens, Christian Hofmann, and Nina Schwaiger “Target Setting in Hierarchies: The Role of Middle Managers”, published in…
Read morePublications All publications
The impact of corporate taxes on (renewable) power generation capacity
Measuring Vocal Tone in Corporate Disclosures
Following the blind? Database Coding Policies and the Case of IFRS Noncompliance
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, Leibniz University Hannover and TU Darmstadt who share the same research agenda.