The term activist short seller refers to hedge funds or individuals who aim to profit from a decrease in a company’s stock price. What does that mean exactly? Read More
Incentive compensation, performance monitoring, and the delegation of authority to managers – these three management control measures are often considered inextricably linked. In many cases, they are considered complementary. But does this always hold true? And how do they interact in hierarchies? Read More
The number of German companies filing for insolvency proceedings (bankruptcy) fell astonishingly during the pandemic. This is revealed by a newly compiled insolvency database. Read More
It is not known exactly how companies deal with inconsistent tax transfer pricing regulations. Therefore, a team of researchers conducted a survey with experts to investigate how inconsistent tax transfer prices arise and what effects they have. Read More
Deborah Schanz recently gave her opinion as a scientific expert in the Finance Committee of the German Parliament (Bundestag) on the 3rd Corona Tax Relief Act and made suggestions for improvements. Read More
Do you know what the income tax burden on a gross annual salary of €10,000, €35,000, €100,000 or €500,000 is? Or what it is on your own salary? Read More
Taxes are an important factor when it comes to financial decisions, such as investments, savings and financing. This applies to decisions made by private individuals as well as to decisions made in companies. Read More
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.