Investors’ reactions to Country-by-Country Reporting
How did investors react to the increase in tax transparency induced by the new CbCR legislation? Read More
Blog
Preventing Collusion
What happens when a firm delegates more pricing authority to its sales persons? Read More
Targeted Transparency: Nudging Firms towards changing their Business Activities in Socially Desirable Ways
Nudging and transparency can go hand in hand. Read More
Measuring Political Risk and its Effects on Firms
A team of international researchers developed a measure for a firm’s exposure to political risk by using information gleaned from discussions between management and financial analysts in earnings conference calls. Read More
Transparent Research
The initiators and spokespersons of the TRR 266, Caren Sureth-Sloane and Joachim Gassen, look back at how the project came to life, and explain why transparency is not only the subject of their research but also central to their work philosophy. 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, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.