Corporate disclosures are designed to inform investors through carefully chosen words. However, spoken disclosures, such as in earnings conference calls, carry another layer of communication: the human voice. Even when managers aim to sound neutral, how they speak may unintentionally reveal information about future firm prospects. Understanding whether these…
Read moreA new study by researchers of the TRR 266 Accounting for Transparency sheds light on how employers perceive the growing influence of artificial intelligence on skilled professions. The study, entitled “Beliefs About Bots: How Employers Plan for AI in White-Collar Work” provides the first randomized-experimental, evidence-based insights…
Read moreTRR 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, Goethe University Frankfurt, University of Cologne, Leibniz University Hannover and TU Darmstadt who share the same research agenda.