Religion, crime, and financial reporting
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 moreAccounting
Evidence-informed accounting standard setting – lessons from corona
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?
Read moreWhy (U.S.) politicians actively intervene in accounting regulation
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 morePrivate equity: Better performance with deal-by-deal contracts in venture capital partnerships
How does the contract of the fund manager influence the performance of a private equity fund?
Read moreInvestors’ reactions to Country-by-Country Reporting
How did investors react to the increase in tax transparency induced by the new CbCR legislation?
Read moreTargeted Transparency: Nudging Firms towards changing their Business Activities in Socially Desirable Ways
Nudging and transparency can go hand in hand.
Read moreTransparent 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 moreParticipating 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, Goethe University Frankfurt, WHU – Otto Beisheim School of Management and University of Cologne who share the same research agenda.