Projects
More than 80 scientists, including professors, postdoctoral and doctoral students, address the question how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. The TRR 266 projects are organized as follows:
How do accounting and taxation affect transparency?
Projects that are primarily related to the measurement of transparency and its determinants are grouped in project area A: “Establishing Transparency”. Project area A comprises three types of studies:
- studies that explore the level and nature of provided information and its effect on
transparency, as well as the regulatory and institutional environment that shapes these phenomena; - studies that develop theories about the cause and effect mechanisms that shape
information and transparency; and - empirical studies that test these theoretical predictions.
The findings of Project A will be instrumental in identifying potential boundaries of regulation: Is the public able to process complex accounting information? Do information intermediaries, such as financial analysts or the financial media, produce trustworthy information? How far do the roles of “traditional” intermediaries such as analysts differ
from those of “new” intermediaries like crowd platforms? How do firms’ incentives affect
reporting decisions and is this anticipated by the recipients of the information?
Transparency by field data, open science, and dialog
We are committed to transparency as both our research subject and our work philosophy. As a consequence, we will make the data we obtain available to the public and develop methods to present our research in the most transparent and reproducible way possible. The purpose of project area C is to provide support functions to all other projects and to open access to the resources of our research program to the academic and public community.