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TRR 266 Research Topics

Sustainability An effective tax system Covid-19 and other crises Disclosure

Jobs All jobs

Wissenschaftliche*r Mitarbeiter*in (w/m/d)

Paderborn University
Project A05, B01, B08 PhD‐Position
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PhD Position (m/f/x) or Postdoctoral Researcher Position (m/f/x)

LMU Munich
Project B03 PhD/PostDoc‐Position
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Research and Teaching Assistant (f/m/d)

Paderborn University
Project B05 PhD‐Position
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Finding a balance between mandatory and voluntary disclosure

Benedikt Franke
Dirk Simons

How enforcement affects companies’ disclosure strategies Voluntarily communicating favorable information (e.g. strong financial results or sustainability initiatives) to stakeholders like investors, consumers and the public can prove beneficial for companies and help them to gain trust as well as promote their business. Unfavorable information, however, tends not to…

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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.

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