Accounting for Transparency
@trr266.bsky.social
Our researchers explore how accounting & taxes affect transparency & how transparency affects society. Our German Business Panel collects data. Funded by @dfg.de.
Visit us at https://www.accounting-for-transparency.de/
Visit us at https://www.accounting-for-transparency.de/
✨ Highlights from our Annual Conference 2025
From 19 to 21 November, @humboldtuni.bsky.social hosted this year’s TRR 266 Accounting for Transparency Conference. We shared new research and learned from each other in workshops.
From 19 to 21 November, @humboldtuni.bsky.social hosted this year’s TRR 266 Accounting for Transparency Conference. We shared new research and learned from each other in workshops.
November 26, 2025 at 10:29 AM
✨ Highlights from our Annual Conference 2025
From 19 to 21 November, @humboldtuni.bsky.social hosted this year’s TRR 266 Accounting for Transparency Conference. We shared new research and learned from each other in workshops.
From 19 to 21 November, @humboldtuni.bsky.social hosted this year’s TRR 266 Accounting for Transparency Conference. We shared new research and learned from each other in workshops.
Neue TRR-266-Studie von Eduard Brüll, Samuel Mäurer & Davud Rostam-Afschar zeigt: Viele Unternehmen unterschätzen das Automatisierungspotenzial hochqualifizierter Tätigkeiten – bis sie mit objektiven Informationen konfrontiert werden. Dann steigen die Erwartungen an die Automatisierbarkeit deutlich
November 21, 2025 at 8:00 AM
Neue TRR-266-Studie von Eduard Brüll, Samuel Mäurer & Davud Rostam-Afschar zeigt: Viele Unternehmen unterschätzen das Automatisierungspotenzial hochqualifizierter Tätigkeiten – bis sie mit objektiven Informationen konfrontiert werden. Dann steigen die Erwartungen an die Automatisierbarkeit deutlich
✨ Guest researcher and Mercator Fellow Clare Wang visited #TRR266 from Sept–Oct 2025, exploring international accounting and sustainability.
She travelled to Frankfurt School, @lmumuenchen.bsky.social, @unipaderborn.bsky.social, and @humboldtuni.bsky.social.
She travelled to Frankfurt School, @lmumuenchen.bsky.social, @unipaderborn.bsky.social, and @humboldtuni.bsky.social.
November 19, 2025 at 5:01 PM
✨ Guest researcher and Mercator Fellow Clare Wang visited #TRR266 from Sept–Oct 2025, exploring international accounting and sustainability.
She travelled to Frankfurt School, @lmumuenchen.bsky.social, @unipaderborn.bsky.social, and @humboldtuni.bsky.social.
She travelled to Frankfurt School, @lmumuenchen.bsky.social, @unipaderborn.bsky.social, and @humboldtuni.bsky.social.
Digitalisierung als Jobkiller? 🤖 Nicht in Steuerabteilungen.
Forschung aus dem #TRR266 zeigt: Sie wachsen – und KI verändert Aufgaben.
👉 Hybride Skills aus Steuerrecht, Tech & Daten sind gefragter denn je.
@henninggiese.bsky.social @kimalinaschulz.bsky.social @carensureth-sloane.bsky.social
Forschung aus dem #TRR266 zeigt: Sie wachsen – und KI verändert Aufgaben.
👉 Hybride Skills aus Steuerrecht, Tech & Daten sind gefragter denn je.
@henninggiese.bsky.social @kimalinaschulz.bsky.social @carensureth-sloane.bsky.social
November 13, 2025 at 10:29 AM
Digitalisierung als Jobkiller? 🤖 Nicht in Steuerabteilungen.
Forschung aus dem #TRR266 zeigt: Sie wachsen – und KI verändert Aufgaben.
👉 Hybride Skills aus Steuerrecht, Tech & Daten sind gefragter denn je.
@henninggiese.bsky.social @kimalinaschulz.bsky.social @carensureth-sloane.bsky.social
Forschung aus dem #TRR266 zeigt: Sie wachsen – und KI verändert Aufgaben.
👉 Hybride Skills aus Steuerrecht, Tech & Daten sind gefragter denn je.
@henninggiese.bsky.social @kimalinaschulz.bsky.social @carensureth-sloane.bsky.social
The IASB Research Forum 2025 took place at @unipaderborn.bsky.social — a great success! 🎉 Organized by IASB, @ifrsfoundation.ifrs.org, and with support from #TRR266, it brought together researchers, practitioners & standard setters to accounting standards and smart regulation.
November 12, 2025 at 11:30 AM
The IASB Research Forum 2025 took place at @unipaderborn.bsky.social — a great success! 🎉 Organized by IASB, @ifrsfoundation.ifrs.org, and with support from #TRR266, it brought together researchers, practitioners & standard setters to accounting standards and smart regulation.
Four #TRR266 PhD students — Christian Bernard, Lisa Lüttke (@humboldtuni.bsky.social), Kim Alina Schulz, and Mahdi Rahali (@unipaderborn.bsky.social) — attended the Archival Data Analysis course by David Veenman, organized by the Limperg Institute.
November 5, 2025 at 3:30 PM
Four #TRR266 PhD students — Christian Bernard, Lisa Lüttke (@humboldtuni.bsky.social), Kim Alina Schulz, and Mahdi Rahali (@unipaderborn.bsky.social) — attended the Archival Data Analysis course by David Veenman, organized by the Limperg Institute.
How can leadership help teams stay productive and well during a crisis? New #trr266 research examines how transactional and transformational leadership affect employee performance and well-being. Read the full blog post:
When Transformational and Transactional Leadership Work Best
TRR 266 research shows how transformational leadership helps employees stay motivated, resilient and productive during crises like COVID-19—while transactional leadership works best in stable times.
buff.ly
November 4, 2025 at 3:04 PM
How can leadership help teams stay productive and well during a crisis? New #trr266 research examines how transactional and transformational leadership affect employee performance and well-being. Read the full blog post:
Reposted by Accounting for Transparency
Can #ChatGPT help forecast M&A activity? This study uses ChatGPT to analyze firm #earnings call transcripts, extracting managers’ private sentiment & expectations about future M&A activity.
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/link/TRR-266...
#AICommunity
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/link/TRR-266...
#AICommunity
October 30, 2025 at 4:05 PM
Can #ChatGPT help forecast M&A activity? This study uses ChatGPT to analyze firm #earnings call transcripts, extracting managers’ private sentiment & expectations about future M&A activity.
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/link/TRR-266...
#AICommunity
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/link/TRR-266...
#AICommunity
One-Stop-Shop entlastet Unternehmen
58 % der Nutzer berichten von spürbarer Vereinfachung im Umsatzsteuer-Reporting, doch 38 % der exportierenden Betriebe kennen das Portal noch gar nicht. Die Ergebnisse zeigen, wie Bürokratieabbau Wachstum fördern kann. Mehr im neuen GBP-Monitor: buff.ly/fKE1hs2
58 % der Nutzer berichten von spürbarer Vereinfachung im Umsatzsteuer-Reporting, doch 38 % der exportierenden Betriebe kennen das Portal noch gar nicht. Die Ergebnisse zeigen, wie Bürokratieabbau Wachstum fördern kann. Mehr im neuen GBP-Monitor: buff.ly/fKE1hs2
October 30, 2025 at 12:15 PM
One-Stop-Shop entlastet Unternehmen
58 % der Nutzer berichten von spürbarer Vereinfachung im Umsatzsteuer-Reporting, doch 38 % der exportierenden Betriebe kennen das Portal noch gar nicht. Die Ergebnisse zeigen, wie Bürokratieabbau Wachstum fördern kann. Mehr im neuen GBP-Monitor: buff.ly/fKE1hs2
58 % der Nutzer berichten von spürbarer Vereinfachung im Umsatzsteuer-Reporting, doch 38 % der exportierenden Betriebe kennen das Portal noch gar nicht. Die Ergebnisse zeigen, wie Bürokratieabbau Wachstum fördern kann. Mehr im neuen GBP-Monitor: buff.ly/fKE1hs2
From August to May this year, Daniela Zipperer (Uni Mannheim) spent a #TRR266 -funded research stay at @upenn.edu. She joined the Research in Accounting course, started collaborations, & gained new perspectives on framing and managing research projects.
Best part? The people! Read: buff.ly/nvDMmhs
Best part? The people! Read: buff.ly/nvDMmhs
October 28, 2025 at 10:45 AM
From August to May this year, Daniela Zipperer (Uni Mannheim) spent a #TRR266 -funded research stay at @upenn.edu. She joined the Research in Accounting course, started collaborations, & gained new perspectives on framing and managing research projects.
Best part? The people! Read: buff.ly/nvDMmhs
Best part? The people! Read: buff.ly/nvDMmhs
How do capital market biases shape disclosure timing decisions?
Yasmin Kuhlmann (Uni Mannheim), Joaquin Peris (Purdue University), and Qian Zhang (Xiamen University) show that managers facing loss-averse markets tend to share moderately bad news earlier...
Yasmin Kuhlmann (Uni Mannheim), Joaquin Peris (Purdue University), and Qian Zhang (Xiamen University) show that managers facing loss-averse markets tend to share moderately bad news earlier...
October 23, 2025 at 10:37 AM
How do capital market biases shape disclosure timing decisions?
Yasmin Kuhlmann (Uni Mannheim), Joaquin Peris (Purdue University), and Qian Zhang (Xiamen University) show that managers facing loss-averse markets tend to share moderately bad news earlier...
Yasmin Kuhlmann (Uni Mannheim), Joaquin Peris (Purdue University), and Qian Zhang (Xiamen University) show that managers facing loss-averse markets tend to share moderately bad news earlier...
🏙️ A year in Chicago 🇺🇸
@victor234.bsky.social ( @lmumuenchen.bsky.social ) spent a #TRR266 -funded research stay at the University of Chicago Booth School of Business, taking courses, joining seminars, and writing his job market paper…
@victor234.bsky.social ( @lmumuenchen.bsky.social ) spent a #TRR266 -funded research stay at the University of Chicago Booth School of Business, taking courses, joining seminars, and writing his job market paper…
October 16, 2025 at 7:42 AM
🏙️ A year in Chicago 🇺🇸
@victor234.bsky.social ( @lmumuenchen.bsky.social ) spent a #TRR266 -funded research stay at the University of Chicago Booth School of Business, taking courses, joining seminars, and writing his job market paper…
@victor234.bsky.social ( @lmumuenchen.bsky.social ) spent a #TRR266 -funded research stay at the University of Chicago Booth School of Business, taking courses, joining seminars, and writing his job market paper…
Last week the Emerging Scholars in Accounting Conference took place & was a great success! With 55 researchers from Europe, Asia, and North America, it featured their latest research spanning diverse topics in financial reporting, corporate disclosure, management controls, and market dynamics.
October 14, 2025 at 7:55 AM
Last week the Emerging Scholars in Accounting Conference took place & was a great success! With 55 researchers from Europe, Asia, and North America, it featured their latest research spanning diverse topics in financial reporting, corporate disclosure, management controls, and market dynamics.
Welcome to Clare Wang from the @colorado.edu to the #TRR266! 🎉
Clare joins us as a Mercator Fellow to strengthen collaboration between TRR 266 and international researchers. During her visit, she’ll engage with several project locations and contribute to our research on transparency & accounting.
Clare joins us as a Mercator Fellow to strengthen collaboration between TRR 266 and international researchers. During her visit, she’ll engage with several project locations and contribute to our research on transparency & accounting.
October 9, 2025 at 3:15 PM
Welcome to Clare Wang from the @colorado.edu to the #TRR266! 🎉
Clare joins us as a Mercator Fellow to strengthen collaboration between TRR 266 and international researchers. During her visit, she’ll engage with several project locations and contribute to our research on transparency & accounting.
Clare joins us as a Mercator Fellow to strengthen collaboration between TRR 266 and international researchers. During her visit, she’ll engage with several project locations and contribute to our research on transparency & accounting.
Do reporting requirements place too much of a burden on small businesses?
A field experiment by @jgassen.bsky.social and M. Muhn, published in JAR, examines over 25,000 German firms and shows:
➡️ Firms informed about their right to limit disclosure were 15% more likely to restrict it.
and also...
A field experiment by @jgassen.bsky.social and M. Muhn, published in JAR, examines over 25,000 German firms and shows:
➡️ Firms informed about their right to limit disclosure were 15% more likely to restrict it.
and also...
October 2, 2025 at 2:15 PM
Do reporting requirements place too much of a burden on small businesses?
A field experiment by @jgassen.bsky.social and M. Muhn, published in JAR, examines over 25,000 German firms and shows:
➡️ Firms informed about their right to limit disclosure were 15% more likely to restrict it.
and also...
A field experiment by @jgassen.bsky.social and M. Muhn, published in JAR, examines over 25,000 German firms and shows:
➡️ Firms informed about their right to limit disclosure were 15% more likely to restrict it.
and also...
Beim 79. Deutschen Betriebswirtschafter-Tag der Schmalenbach-Gesellschaft gab Dirk Simons (Uni Mannheim) spannende Einblicke in die Forschungsergebnisse des GBP. Simons stellte die aktuelle Stimmungslage deutscher Unternehmen zur Wirtschaftspolitik vor & diskutierte die Ergebnisse mit Praktikern.
September 29, 2025 at 1:48 PM
Beim 79. Deutschen Betriebswirtschafter-Tag der Schmalenbach-Gesellschaft gab Dirk Simons (Uni Mannheim) spannende Einblicke in die Forschungsergebnisse des GBP. Simons stellte die aktuelle Stimmungslage deutscher Unternehmen zur Wirtschaftspolitik vor & diskutierte die Ergebnisse mit Praktikern.
What happens when middle managers miss their own targets? #trr266 research by Hofmann @lmumuenchen.bsky.social and Schwaiger @tuda.bsky.social, & co-author Bouwens @uva.nl, show that middle managers under performance pressure rely more heavily on past performance when setting goals for their teams.
September 25, 2025 at 6:44 AM
What happens when middle managers miss their own targets? #trr266 research by Hofmann @lmumuenchen.bsky.social and Schwaiger @tuda.bsky.social, & co-author Bouwens @uva.nl, show that middle managers under performance pressure rely more heavily on past performance when setting goals for their teams.
What happens to Electric Vehicle batteries after their first life? In this #trr266 paper Bach & Reichelstein and their co-authors Onori & Zhuang explore how companies can make smarter choices between repurposing and recycling lithium-ion batteries once they retire from electric vehicles.
September 22, 2025 at 6:53 AM
What happens to Electric Vehicle batteries after their first life? In this #trr266 paper Bach & Reichelstein and their co-authors Onori & Zhuang explore how companies can make smarter choices between repurposing and recycling lithium-ion batteries once they retire from electric vehicles.
There are two open positions at the @lmumuenchen.bsky.social at the Institute for Accounting and Control with collaboration in the #trr266:
• 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐓𝐞𝐚𝐜𝐡𝐢𝐧𝐠 𝐀𝐬𝐬𝐢𝐬𝐭𝐚𝐧𝐭: job-portal.lmu.de/jobposting/4...
• 𝐏𝐨𝐬𝐭𝐝𝐨𝐜𝐭𝐨𝐫𝐚𝐥 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡𝐞𝐫: job-portal.lmu.de/jobposting/b...
Application Deadline: 30.09.
• 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐓𝐞𝐚𝐜𝐡𝐢𝐧𝐠 𝐀𝐬𝐬𝐢𝐬𝐭𝐚𝐧𝐭: job-portal.lmu.de/jobposting/4...
• 𝐏𝐨𝐬𝐭𝐝𝐨𝐜𝐭𝐨𝐫𝐚𝐥 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡𝐞𝐫: job-portal.lmu.de/jobposting/b...
Application Deadline: 30.09.
Wissenschaftliche Mitarbeiterin / Wissenschaftlicher Mitarbeiter (m/w/d)
job-portal.lmu.de
September 19, 2025 at 7:01 AM
There are two open positions at the @lmumuenchen.bsky.social at the Institute for Accounting and Control with collaboration in the #trr266:
• 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐓𝐞𝐚𝐜𝐡𝐢𝐧𝐠 𝐀𝐬𝐬𝐢𝐬𝐭𝐚𝐧𝐭: job-portal.lmu.de/jobposting/4...
• 𝐏𝐨𝐬𝐭𝐝𝐨𝐜𝐭𝐨𝐫𝐚𝐥 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡𝐞𝐫: job-portal.lmu.de/jobposting/b...
Application Deadline: 30.09.
• 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐓𝐞𝐚𝐜𝐡𝐢𝐧𝐠 𝐀𝐬𝐬𝐢𝐬𝐭𝐚𝐧𝐭: job-portal.lmu.de/jobposting/4...
• 𝐏𝐨𝐬𝐭𝐝𝐨𝐜𝐭𝐨𝐫𝐚𝐥 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡𝐞𝐫: job-portal.lmu.de/jobposting/b...
Application Deadline: 30.09.
Bringing #trr266 research from Paderborn to the Windy City: Last Friday, @henninggiese.bsky.social (@unipaderborn.bsky.social) presented his paper, “Real Effects of Earnings Stripping Rules,” at the University of Illinois Symposium on Tax Research XIX @giesbusiness.bsky.social.
September 18, 2025 at 8:03 AM
Bringing #trr266 research from Paderborn to the Windy City: Last Friday, @henninggiese.bsky.social (@unipaderborn.bsky.social) presented his paper, “Real Effects of Earnings Stripping Rules,” at the University of Illinois Symposium on Tax Research XIX @giesbusiness.bsky.social.
The Tax Complexity Index – a global measure of corporate tax complexity by #trr266 researchers – has been featured @forbes.com. Thank you to Nathan Goldman for highlighting our research on global corporate tax complexity and your insights on recent U.S. developments! www.forbes.com/sites/nathan...
Global Tax Complexity In Increasingly Complex Times
The Tax Complexity index separates the complexity of the tax code from the complexity of the tax framework. This index has been recently updated through 2024.
www.forbes.com
September 16, 2025 at 6:33 AM
The Tax Complexity Index – a global measure of corporate tax complexity by #trr266 researchers – has been featured @forbes.com. Thank you to Nathan Goldman for highlighting our research on global corporate tax complexity and your insights on recent U.S. developments! www.forbes.com/sites/nathan...
Last week we hosted our #TRR266 Early Career Summer Workshop 2025 at @goetheuni.bsky.social: It was an inspiring two days of exchange, collaboration, and networking for our early career researchers.
September 9, 2025 at 8:25 AM
Last week we hosted our #TRR266 Early Career Summer Workshop 2025 at @goetheuni.bsky.social: It was an inspiring two days of exchange, collaboration, and networking for our early career researchers.
This SSRN blog features the #trr266 working paper "Corporate Carbon Accounting: Current Practices and Opportunities for Research" by @guntherglenk.bsky.social. It's openly available via @ssrn.bsky.social: papers.ssrn.com/sol3/papers....
September 8, 2025 at 3:15 PM
This SSRN blog features the #trr266 working paper "Corporate Carbon Accounting: Current Practices and Opportunities for Research" by @guntherglenk.bsky.social. It's openly available via @ssrn.bsky.social: papers.ssrn.com/sol3/papers....
In #trr266 WP 208, Daniel Dyck (@unipaderborn.bsky.social), Thomas Kourouxous (Uni Graz) & @johanneslorenz.bsky.social (Uni Oldenburg) explore how tax authorities use joint audits as a coordinated enforcement tool in cross-border transactions of a multinational firm.
September 8, 2025 at 8:03 AM
In #trr266 WP 208, Daniel Dyck (@unipaderborn.bsky.social), Thomas Kourouxous (Uni Graz) & @johanneslorenz.bsky.social (Uni Oldenburg) explore how tax authorities use joint audits as a coordinated enforcement tool in cross-border transactions of a multinational firm.
Herzlichen Glückwunsch an Nina Schwaiger! 🎉 Sie ist seit September Professorin an der Technische Universität Darmstadt für Rechnungswesen. Wir freuen uns, dass du auch weiterhin im TRR 266 Accounting for Transparency bleibst und wir damit auch einen neuen Standort in Darmstadt haben.
🆕 Herzlich Willkommen an der TU Darmstadt 💐 Seit heute leitet Professorin Nina Schwaiger das Fachgebiet "Rechnungswesen" am FB Rechts- und Wirtschaftswissenschaften. Wir wünschen einen guten Start! Mehr Infos zu ihrer Forschung und Schwerpunkten im Interview ➡️ www.tu-darmstadt.de/universitaet...
September 4, 2025 at 7:28 AM
Herzlichen Glückwunsch an Nina Schwaiger! 🎉 Sie ist seit September Professorin an der Technische Universität Darmstadt für Rechnungswesen. Wir freuen uns, dass du auch weiterhin im TRR 266 Accounting for Transparency bleibst und wir damit auch einen neuen Standort in Darmstadt haben.