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Accounting for Transparency @trr266.bsky.social · 6d

➡️ These firms also showed slightly higher long-term survival rates.

The findings highlight a trade-off: while transparency benefits investors and customers, it can also expose sensitive information to competitors.

Read the full #trr266 blog to explore the policy implications: buff.ly/RLlqvNT

Reporting Requirements for Small Businesses: Hidden Costs

Learn how reporting requirements for small businesses can create hidden costs, burden firms, and why more flexible disclosure rules may boost resilience.

buff.ly

Accounting for Transparency @trr266.bsky.social · 6d

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...

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Accounting for Transparency @trr266.bsky.social · 9d

👉 Dieser Dialog schafft eine Brücke: Die Forschung liefert wichtige Erkenntnisse und Handlungsempfehlungen für Praxis und Politik, während die Praxis Impulse für neue wissenschaftliche Fragestellungen liefert – zu Themen, die Unternehmen wirklich bewegen.
Mehr Infos zum GBP: gbpanel.org

Start - German Business Panel

## Build Setup

gbpanel.org

Accounting for Transparency @trr266.bsky.social · 9d

Das German Business Panel ist das langfristige Befragungspanel des TRR 266. An den Umfragen nehmen Management-Expert:innen teil, die in Unternehmen für Rechnungswesen- & Steuerthemen verantwortlich sind. Die Ergebnisse liefern wertvolle Einblicke in die wirtschaftliche Lage deutscher Unternehmen.

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Accounting for Transparency @trr266.bsky.social · 9d

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.

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Accounting for Transparency @trr266.bsky.social · 14d

Find out what this means for leadership, transparency, accountability, and resilience in our latest #trr266 blog.
www.accounting-for-transparency.de/middle-manag...
Publication is available in the Journal of Accounting Research: onlinelibrary.wiley.com/doi/10.1111/...

Middle Managers and Target-Setting

How do middle managers adjust their target-setting after failing to meet their own goals? Consequences for accountability, agility, and organizational resilience.

www.accounting-for-transparency.de

Accounting for Transparency @trr266.bsky.social · 14d

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.

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Accounting for Transparency @trr266.bsky.social · 17d

By quantifying these trade-offs, we aim to support more sustainable and economically sound decisions in the EV battery value chain.
Full paper is openly available via @ssrn.bsky.social: papers.ssrn.com/sol3/papers....

<div> <div> Fair Market Value of Used Capacity Assets: <span>Forecasts for Repurposed Electric Vehicle Batteries</span> </div> </div>

<div> Responding to economic and environmental pressures, a growing number of companies seek to repurpose products (assets) that retain functional capacity bey

papers.ssrn.com

Accounting for Transparency @trr266.bsky.social · 17d

Key insights:
•LFP batteries will remain economically viable for second-life applications (like stationary storage) for the coming decade.
•For NCX batteries immediate recycling will soon be preferable instead due to higher raw material content and shorter lifespans.

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Accounting for Transparency @trr266.bsky.social · 17d

Using a generic valuation model, the researchers project the future fair market values of two battery-chemistries: lithium-iron-phosphate (LFP) and nickel-cobalt-based (NCX), in both the U.S. and China.

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Accounting for Transparency @trr266.bsky.social · 17d

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.

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Accounting for Transparency @trr266.bsky.social · 20d

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.

Wissenschaftliche Mitarbeiterin / Wissenschaftlicher Mitarbeiter (m/w/d)

job-portal.lmu.de

Accounting for Transparency @trr266.bsky.social · 21d

The paper shows: tying interest deductibility to profitability — a feature of recent EU & US reforms — has real consequences for firms: it reduces risk-taking, investment & innovation, esp. among those with higher risk profiles. It is available @ssrn.bsky.social: papers.ssrn.com/sol3/papers....

Real Effects of Earnings Stripping Rules

This study examines the real effects of earnings stripping rules introduced in the European Union in 2019, which tie interest deductibility to contemporaneous p

papers.ssrn.com

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Accounting for Transparency @trr266.bsky.social · 21d

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.

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Accounting for Transparency @trr266.bsky.social · 23d

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

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Accounting for Transparency @trr266.bsky.social · Sep 9

Participants discussed ideas on financial reporting, sustainability, contracting, and internal information environments, sparking lively conversations across our different disciplines. Thank you to our presenters & participants, your engagement and contributions made this event a real success!

Accounting for Transparency @trr266.bsky.social · Sep 9

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.

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Accounting for Transparency @trr266.bsky.social · Sep 8

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....

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Accounting for Transparency @trr266.bsky.social · Sep 8

Full paper is openly available via @ssrn.bsky.social: www.accounting-for-transparency.de/publications...

No. 208: An Economic Analysis of Joint Tax Audits - TRR 266 Accounting for Transparency

Abstract We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax [...

www.accounting-for-transparency.de

Accounting for Transparency @trr266.bsky.social · Sep 8

➡️ Surprisingly, joint audits can also reduce efficiency, particularly when firms prefer such audits.
💡 Policy takeaway: Cost-sharing arrangements for joint audits should reflect the underlying double taxation risk. In some cases, involving firms directly in the process may even improve efficiency.

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Accounting for Transparency @trr266.bsky.social · Sep 8

They find:
➡️ Joint audits tend to occur more often when the risk of double taxation is high.
➡️ The reason: firms adjust their income-shifting strategies to reduce expected tax payments, which makes it easier for tax authorities to target tax disputes via joint audits that would otherwise escalate.

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Accounting for Transparency @trr266.bsky.social · Sep 8

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.

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Accounting for Transparency @trr266.bsky.social · Sep 4

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.

TU Darmstadt @tuda.bsky.social · Sep 1

🆕 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...

Accounting for Transparency @trr266.bsky.social · Sep 1

When investors talk, markets listen.
#TRR266 working paper No 207 by Pascal Schrader (Uni Mannheim) & Johannes J. Gaul (@zew.de) shows Reddit chatter shapes earnings announcement returns:
📈 Positive sentiment → higher short-term returns
⚠️ Controversy flips effect negative
🔗 buff.ly/9QzntaZ

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Accounting for Transparency @trr266.bsky.social · Aug 28

Do accounting rules shape banks’ equity investments? The new TRR 266 paper No. 206 on #IFRS9 shows: 
•Banks cut equity holdings affected by the new standard
 •Impact strongest at banks with earnings management history 
•Long-term strategic investments barely changed
🔗 buff.ly/LOTpvBk  #banking