German Business Panel

The German Business Panel focuses on the lack of firm-level internal data on managers’ perceptions and their ensuing decision-making with regard to accounting-related matters. Since June 2020, the German Business Panel (C01) has distributed 12 different surveys in five survey waves, attracting more than 25,000 responses from companies of all sizes and industries. In the next funding period, it will continue to position the German Business Panel as a primary provider of data on firms in Germany by improving the data management and the recruiting of new participants. In addition, it will work—jointly with the other C projects—on making its data available and accessible to academics as well as decision-makers and the general public.

Detailed information is available on their website.

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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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