The German Business Panel (GBP) is a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. These representatives are surveyed on a semi-annual basis on topics in the area of financial accounting, managerial accounting and taxation.
The survey contains two parts:
- The first part comprises a fixed set of permanent questions on financial accounting, managerial accounting and tax issues that will be surveyed on a recurring basis.
- the second part contains blocks of transparency-related questions that are selected based on proposals submitted by TRR 266 and external researchers.
The online survey will be issued twice a year. In addition to online surveys, a subset of corporate experts will also be available for interviews on transparency-related matters.
The data will be de-identified and be made publicly available by the Open Science Data Center (Project C02) as soon as each periodic data collection and quality assurance steps are completed.
The data provided by the German Business Panel will provide the grounding for a better theoretical understanding of firm behavior and enrich empirical studies that will test the resulting expectations. We expect the data to justify extant assumptions underlying empirical or theoretical models and, perhaps even more importantly, change priors about firm behavior.
Panel participants will gain insights into current research (questions) and have the opportunity to contribute to the research agenda of the TRR 266.
If you or your company would like to know more about participating, read the FACTSHEET (in German).