TRR 266 Research Topics
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| Sustainability | Sustainability Reporting |
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| Taxes | Disclosure |
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| Covid-19 and other crisis |
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FinVoc2Vec: A new Approach to Measuring Vocal Tone in Corporate Disclosures
Corporate disclosures are designed to inform investors through carefully chosen words. However, spoken disclosures, such as in earnings conference calls, carry another layer of communication: the human voice. Even when managers aim to sound neutral, how they speak may unintentionally reveal information about future firm prospects. Understanding whether these…
Read moreLeading 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 morePublications All publications
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
Privacy vs. Profit: The Impact of Google’s Manifest Version 3 (MV3) Update on Ad Blocker Effectiveness
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.