Accounting

Data-driven research on climate finance

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.

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Religion, crime, and financial reporting

Christian Hofmann
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.

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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.

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