In an increasingly interconnected global economy, transfer pricing has become a critical issue for multinational enterprises, tax authorities, and policy makers. A recent TRR 266 “Accounting for Transparency” research paper sheds light on the complex dynamics of transfer pricing harmonization and challenges some common beliefs about who benefits from harmonization.
Read moreThe financial crisis of 2007-2008 significantly impacted the economy and the population, underscoring the crucial role of a stable financial sector in facilitating diverse economic interactions. To promote a stable financial sector, the EU adopted numerous regulations, including stricter reporting requirements for loan loss provisions which increased the transparency of…
Read moreTransparency within organizations plays a pivotal role in modern economic systems. Defined as the quality of information shared and processed between senders and receivers, transparency can enhance decision-making, improve market efficiency, and mitigate information asymmetries. However, achieving transparency is often complex and comes with trade-offs. The TRR 266…
Read moreGreen hydrogen has long been considered an important source of hope for the energy transition. However, its major breakthrough has yet to happen. For green hydrogen to triumph over fossil fuels, its production would have to become much more efficient and cost-effective. A new study shows that this goal can be achieved by the end of this decade.
Read moreHow 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 moreHow do corporate taxes influence consumers? Do consumers actually pay part of the corporate tax? A comprehensive study by TRR 266 researchers Martin Jacob (WHU – Otto Beisheim School of Management), Maximilian Müller (Cologne University) and Thorben Wulff (WHU – Otto Beisheim School of Management), recently published in…
Read moreThe 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 moreTRR 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.