Action & reaction: Firms’ responses to short sellers’ reports
The term activist short seller refers to hedge funds or individuals who aim to profit from a decrease in a company’s stock price. What does that mean exactly?
Read moreAccounting
Perfect trio or lone fighter: Contracting authority, monitoring, and incentives in hierarchies
Incentive compensation, performance monitoring, and the delegation of authority to managers – these three management control measures are often considered inextricably linked. In many cases, they are considered complementary. But does this always hold true? And how do they interact in hierarchies?
Read moreGerman Business Panel pilot study: Shedding light on how corona aid affected firms in Germany
How are firms affected by the corona crisis? Is the German governments’ support effective? The German Business Panel recently conducted its first survey and received responses of more than 9.500 firms about the effectiveness of Germany’s corona aid.
Read moreReligion, crime, and financial reporting
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.
Read moreEvidence-informed accounting standard setting – lessons from corona
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?
Read moreWhy (U.S.) politicians actively intervene in accounting regulation
The research team was able to identify two main groups: one was motivated by their ideology, the other by their strong connections with industry.
Read morePrivate equity: Better performance with deal-by-deal contracts in venture capital partnerships
How does the contract of the fund manager influence the performance of a private equity fund?
Read moreInvestors’ reactions to Country-by-Country Reporting
How did investors react to the increase in tax transparency induced by the new CbCR legislation?
Read moreParticipating 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.