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 moreHow 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 moreThis 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 moreHow can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?
Read moreThe research team was able to identify two main groups: one was motivated by their ideology, the other by their strong connections with industry.
Read moreHow does the contract of the fund manager influence the performance of a private equity fund?
Read moreHow did investors react to the increase in tax transparency induced by the new CbCR legislation?
Read moreNudging and transparency can go hand in hand.
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.