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.
TRR 266‘s main locations are Paderborn 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, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.