German Business Panel

The German Business Panel will construct a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. These representatives are surveyed on a semi-annual basis on topics in the area of financial accounting, managerial accounting and taxation. While one part of the survey remains stable over time to construct a panel dataset, they will regularly solicit proposals from the TRR 266 and the academic community at large for survey components to be bundled with the main survey. In addition to online surveys, a subset of corporate experts will also be available for interviews on transparency-related matters.

    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.