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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Information or noise? Which acquired intangibles deserve their own line – and which could be folded into goodwill?
When one company buys another, it puts a value on the intangibles it acquires – patents, licenses, trademarks, brands. These acquired intangibles now make up roughly one third of the average M&A deal and add billions of dollars to acquirers’ balance sheets. Standard setters are repeatedly debating…
Read moreHow effective is foreign investment screening in reducing geopolitical risk?
Rising geopolitical tensions, hybrid threats and the strategic importance of critical infrastructure as well as emerging technologies have heightened the risks associated with cross-border M&A investments. In recent years, governments have therefore expanded foreign investment screening mechanisms as a comparatively moderate alternative to stricter protectionist policies. But…
Read moreWhy auditor characteristics matter for tax audit efficiency and transparency
Tax audits are a cornerstone of effective tax enforcement. They generate substantial additional tax revenues, help reinforce compliance and enhance trust in the tax system. Yet tax administrations everywhere face the same issue: limited resources. So what makes a tax audit efficient, and how can tax administrations organize their…
Read morePublications All publications
Assessing corporate sustainability with large language models: evidence from Europe
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
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.