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Religion, crime, and financial reporting

Christian Hofmann
Nina Schwaiger

This study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly.

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(Unintended) Effects of the Common Reporting Standard

Elisa Casi-Eberhard
Barbara Stage

This new global standard successfully led to a reduction of cross-border deposit holdings in classical tax havens from the EU and OECD member states. However, it also presents an unintended consequence.

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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 and Leibniz University Hannover who share the same research agenda.

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