Accounting for Investments in Operating Assets

Reichelstein and Rohlfing-Bastian strive to understand the nature of information that firms, regulators, and investors need to make, incentivize and monitor investment decisions. Since investment efficiency is a core objective of firms and regulators alike, the work explores a rational approach to regulatory rule making. Besides developing the reporting designs, the project also uses archival and field data to explore whether regulators and firms establish reporting regimes that represent the key features of their theoretical designs.

    Beteiligte Institutionen

    Die Hauptstandorte vom TRR 266 sind die Universität Paderborn, die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der WHU – Otto Beisheim School of Management, der European School of Management and Technology in Berlin und der Goethe-Universität Frankfurt, die die gleiche Forschungsagenda verfolgen.