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
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?Read more
The research team was able to identify two main groups: one was motivated by their ideology, the other by their strong connections with industry.Read more
How does the contract of the fund manager influence the performance of a private equity fund?Read more
How did investors react to the increase in tax transparency induced by the new CbCR legislation?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
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.