TRR 266 Research Topics
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| Sustainability | Taxes | Covid-19 | Disclosure |
In the media All media reports
Blog All blog posts
Unpacking Transparency: How it shapes organizations and markets
Transparency within organizations plays a pivotal role in modern economic systems. Defined as the quality of information shared and processed between senders and receivers, transparency can enhance decision-making, improve market efficiency, and mitigate information asymmetries. However, achieving transparency is often complex and comes with trade-offs. The TRR 266…
Read moreHow Disclosure of Loan Loss Provisions Contributes to Financial Stability
The financial crisis of 2007-2008 significantly impacted the economy and the population, underscoring the crucial role of a stable financial sector in facilitating diverse economic interactions. To promote a stable financial sector, the EU adopted numerous regulations, including stricter reporting requirements for loan loss provisions which increased the transparency of…
Read moreGreen hydrogen: from a source of hope to a reliable guarantor for the energy transition?
Green hydrogen has long been considered an important source of hope for the energy transition. However, its major breakthrough has yet to happen. For green hydrogen to triumph over fossil fuels, its production would have to become much more efficient and cost-effective. A new study shows that this goal can be achieved by the end of this decade.
Read morePublications All publications
Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
The German Business Panel: Firm-Level Data for Accounting and Taxation Research
Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.
Beyond preferences: Beliefs in sustainable investing
Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality
Firm-level Political Risk and Credit Markets
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 100 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.
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.