Evidence-informed accounting standard setting – lessons from corona
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?
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Measuring Political Risk and its Effects on Firms
A team of international researchers developed a measure for a firm’s exposure to political risk by using information gleaned from discussions between management and financial analysts in earnings conference calls.
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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, Goethe University Frankfurt, WHU – Otto Beisheim School of Management and University of Cologne who share the same research agenda.