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Panacea or placebo: does a relaxation of accounting rules help banks survive during a financial crisis?
Panacea or placebo? Ulf Brüggemann, Jannis Bischof & Holger Daske outline, whether a relaxation of accounting rules help banks to survive a crisis. A burning issue COVID19 brought back on the agenda.Read more
Due to increased pressure from a variety of sources, the attention around corporate tax risk management has recently grown. While the relation between tax planning and tax risk is well researched, little is known about tax risk management and how it influences tax outcomes,…Read more
The introduction of the global minimum tax (GloBE, also known as Pillar Two) leads to criticism by affected firms. The solution: firms should be exempted from filing a GloBE declaration for those countries where it is likely that they easily meet the agreed minimum tax rate via.Read more
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Researcher of the Month
“With the GBP, we contributed to open the black box of firms . We examine business-related questions that would have remained unanswered without this data.”
Prof. Dr. Dirk Simons
The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.
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, WHU – Otto Beisheim School of Management, ESMT Berlin and Goethe University Frankfurt who share the same research agenda.