NEWS

Tax Measures for Liquidity Support in the Corona Crisis
21 March 2020

Many companies currently face severe liquidity problems. Tax experts from our TRR 266 have analyzed different tax approaches to provide liquidity support for German companies. They summarized their analysis and proposed measures in a one-pager…

LATEST BLOG POSTS

liquidity_2

Our tax experts have analyzed possible tax measures to accommodate increased liquidity and conclude that immediate loss carryback is an important measure to provide affected companies with short-term liquidity…

  

Jannis Bischof & Holger Daske

Why (U.S.) politicians actively intervene in accounting regulation

Public statements of U.S. Congress members were analyzed to determine the influence of politicians on accounting regulation…

RESEARCHER OF THE MONTH

Sellhorn

March 2020

Thorsten Sellhorn

“…The flow of information between practice and science is never a one-way street, but always a giving and taking. Not only we benefit from this exchange, but the firms and regulators also do.”

LATEST PUBLICATIONS

Bischof, J., Daske, H., & Sextroh C.J.​​ (2020). Why do Politicians Intervene in Accounting Regulation? Journal of Accounting Research. https://doi.org/10.1111/1475-679X.12300​. 

Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo. Steuer und Wirtschaft, 96(4), 397-412.

Hüther, N., Robinson, D.T., Sievers, S., & Hartmann-Wendels, T. (2019). Paying for performance in private equity: Evidence from venture capital partnerships. Management Science​.
https://doi.org/10.1287/mnsc.2018.3274

Jacob, M., Rohlfing-Bastian, A., & Sandner, K. (2019). Why do not all firms engage in tax avoidance? Review of Managerial Science. https://link.springer.com/
article/10.1007/s11846-019-00346-3

JOB POSTS

We invite applications of candidates for Doctoral Researcher and Post-Doctoral Researcher positions. We are looking for candidates with research interests in managerial accounting, financial accounting or taxation. Read more about our job posts here.

GPB-01

GERMAN BUSINESS PANEL

The German Business Panel will construct a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. Read more here.

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 80 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.

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