Accounting

How changing perceptions and priorities shape corporate reporting

Prof. Dr. Thorsten Sellhorn

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

Data-driven research on climate finance

Prof. Dr. Laurence van Lent

Understanding the behavior of firms, markets and consumers is a crucial step in developing effective policies to counter-act the negative consequences of climate change. But to understand the behavior, we need to quantify it. Read More

Religion, crime, and financial reporting

Prof. Dr. Christian Hofmann
Dr. Nina Schwaiger

This study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly. Read More

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.