Blog All blog posts
How changing perceptions and priorities shape corporate reporting
Taking Siemens as a case study, TRR 266 researcher Thorsten Sellhorn, along with Kathrin Oberwallner and Christoph Pelger, explored the forces and dynamics that shape corporate reporting. They find that in-company forces can be as strong as regulatory forces. Read More
Wealth Tax: Curse or Blessing?
The implementation of a wealth tax is a highly discussed topic right now, especially a few months before the federal election in Germany. Ralf Maiterth and Caren Sureth-Sloane investigated how an annual wealth tax affects firms, investors and real estate owners in a low interest rate environment like the one Germany and many other countries are currently facing. Read More
The Tax Complexity Index – An innovative measure to analyze tax complexity across countries
Recently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance. Read More
Publications All publications
A tale of two supervisors: Compliance with risk disclosure regulation in the banking sector
IFRS: Markets, Practice, and Politics
When you talk, I remain silent: Spillover effects of peers’ mandatory disclosures on firms’ voluntary disclosures
Preparers’ construction of users’ information needs in corporate reporting: A case study
The Tax Complexity Index – A survey-based country measure of tax code and framework complexity
Researcher of the Month
October 2021
Prof. Dr. Stefan Reichelstein
“We focus on how the transition to a decarbonized energy future can be accelerated and try to find out what incentives are needed to make that happen.”
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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 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.
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, WHU – Otto Beisheim School of Management, ESMT Berlin and Goethe University Frankfurt who share the same research agenda.