News All news articles
In the media All media reports
Der Wirtschaft auch in der Krise das Atmen erlauben
forschung – Das Magazin der Deutschen Forschungsgemeinschaft Read moreBlog All blog posts
How does climate change affect jobs, innovation, and risk-sharing in capital markets?
How does climate change affect firms and the global economy? And what are the real effects of net-zero transition? A new method developed by TRR 266 researcher Laurence van Lent and his co-authors helps to answer these and further questions.
Read moreBeyond borders – increased uncertainty about future tax enforcement leads to reduced investments
In 2013, the European Commission started a wave of investigating tax arrangements between several EU countries, including some tax havens (e.g., Belgium, Ireland, Luxembourg, and the Netherlands) and multinational enterprises (MNEs), especially U.S. firms. Tax arrangements that were agreed upon years ago suddenly moved into the focus of the…
Read morePanacea 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 morePublications All publications
Target setting in hierarchies: The role of middle managers
Firm-level Political Risk and Credit Markets
Enforcement and disclosure
Mandatory disclosure would reveal corporate carbon damages
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, WHU – Otto Beisheim School of Management and University of Cologne who share the same research agenda.