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?

Participating 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, WHU – Otto Beisheim School of Management, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.