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/
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.
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.
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 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.
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.
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!
September 9, 2025 at 8:25 AM
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!
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.
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.
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
#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
September 1, 2025 at 8:56 AM
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
#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
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
•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
August 28, 2025 at 2:45 PM
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
•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
Hier geht es zur Publikation des #ifo Schnelldienst 8/2025 mit den Artikeln auf den S. 30-33 und 34-40: www.ifo.de/en/publicati...
August 14, 2025 at 9:24 AM
Hier geht es zur Publikation des #ifo Schnelldienst 8/2025 mit den Artikeln auf den S. 30-33 und 34-40: www.ifo.de/en/publicati...
Die Maßnahmen – von degressiver AfA über Körperschaftsteuersenkung bis E-Mobilitätsförderung sind ein erster wichtiger Schritt. Es braucht aber weniger #Bürokratie, mehr #Digitalisierung und eine investitionsfreundliche Steuerpolitik.
August 14, 2025 at 9:24 AM
Die Maßnahmen – von degressiver AfA über Körperschaftsteuersenkung bis E-Mobilitätsförderung sind ein erster wichtiger Schritt. Es braucht aber weniger #Bürokratie, mehr #Digitalisierung und eine investitionsfreundliche Steuerpolitik.
Ende Juni hat der #Bundestag ein Investitions-Sofortprogramm beschlossen. Reicht dieser Schritt um den Wirtschaftsstandort Deutschland zu stärken? #trr266 Forschende Deborah Schanz sowie @henninggiese.bsky.social, Svea Holtmann, Reinald Koch & @dlangenmayr.bsky.social haben die Maßnahmen analysiert.
August 14, 2025 at 9:24 AM
Ende Juni hat der #Bundestag ein Investitions-Sofortprogramm beschlossen. Reicht dieser Schritt um den Wirtschaftsstandort Deutschland zu stärken? #trr266 Forschende Deborah Schanz sowie @henninggiese.bsky.social, Svea Holtmann, Reinald Koch & @dlangenmayr.bsky.social haben die Maßnahmen analysiert.
🌍 Can climate stress tests drive real change in the financial system?
TRR 266 WP No. 205 by Jannis Bischof, Vincent Giese, @gerritvzedlitz.bsky.social (Uni Mannheim) & Luzi Hail (The Wharton School) shows they can – primarily if banks are already climate-committed or under ESG pressure.
TRR 266 WP No. 205 by Jannis Bischof, Vincent Giese, @gerritvzedlitz.bsky.social (Uni Mannheim) & Luzi Hail (The Wharton School) shows they can – primarily if banks are already climate-committed or under ESG pressure.
August 11, 2025 at 8:58 AM
🌍 Can climate stress tests drive real change in the financial system?
TRR 266 WP No. 205 by Jannis Bischof, Vincent Giese, @gerritvzedlitz.bsky.social (Uni Mannheim) & Luzi Hail (The Wharton School) shows they can – primarily if banks are already climate-committed or under ESG pressure.
TRR 266 WP No. 205 by Jannis Bischof, Vincent Giese, @gerritvzedlitz.bsky.social (Uni Mannheim) & Luzi Hail (The Wharton School) shows they can – primarily if banks are already climate-committed or under ESG pressure.
Working Paper by @eeberhartinger.bsky.social (WU Wien), R. Speitmann (@ec.europa.eu) & @carensureth-sloane.bsky.social (@unipaderborn.bsky.social), forthcoming in JIAAT, shows public CbCR reduced European banks' presence in tax havens. Yet, disclosure alone may not suffice to combat tax haven use.
August 6, 2025 at 9:14 AM
Working Paper by @eeberhartinger.bsky.social (WU Wien), R. Speitmann (@ec.europa.eu) & @carensureth-sloane.bsky.social (@unipaderborn.bsky.social), forthcoming in JIAAT, shows public CbCR reduced European banks' presence in tax havens. Yet, disclosure alone may not suffice to combat tax haven use.
Transparency meets Explainability of AI
#trr266 -PI @soenkesievers.bsky.social at the #TRR318 panel on explainability and context-dependent understanding with @bpaassen.bsky.social (Uni Bielefeld), Katharina Rohlfing ( @unipaderborn.bsky.social ) and Astrid Schomäcker (Uni Bayreuth).
#trr266 -PI @soenkesievers.bsky.social at the #TRR318 panel on explainability and context-dependent understanding with @bpaassen.bsky.social (Uni Bielefeld), Katharina Rohlfing ( @unipaderborn.bsky.social ) and Astrid Schomäcker (Uni Bayreuth).
July 29, 2025 at 2:45 PM
Transparency meets Explainability of AI
#trr266 -PI @soenkesievers.bsky.social at the #TRR318 panel on explainability and context-dependent understanding with @bpaassen.bsky.social (Uni Bielefeld), Katharina Rohlfing ( @unipaderborn.bsky.social ) and Astrid Schomäcker (Uni Bayreuth).
#trr266 -PI @soenkesievers.bsky.social at the #TRR318 panel on explainability and context-dependent understanding with @bpaassen.bsky.social (Uni Bielefeld), Katharina Rohlfing ( @unipaderborn.bsky.social ) and Astrid Schomäcker (Uni Bayreuth).
Here are some insights from the presenters at the #opentrr266conference.
👇Thank you for sharing your research with us! With Stefano Cascino, Patrick Kampkötter and @carensureth-sloane.bsky.social ( @unipaderborn.bsky.social )
Photos: Nadine Stegemann
Photos: Nadine Stegemann
July 24, 2025 at 2:15 PM
Here are some insights from the presenters at the #opentrr266conference.
👇Thank you for sharing your research with us! With Stefano Cascino, Patrick Kampkötter and @carensureth-sloane.bsky.social ( @unipaderborn.bsky.social )
Photos: Nadine Stegemann
Photos: Nadine Stegemann
Danke für die tollen Gespräche an alle Teilnehmende & die starke visuelle Doku, Frau Mitropoulou!
#Wissenschaft #Accounting #VisualThinking
#Wissenschaft #Accounting #VisualThinking
July 15, 2025 at 4:36 PM
Danke für die tollen Gespräche an alle Teilnehmende & die starke visuelle Doku, Frau Mitropoulou!
#Wissenschaft #Accounting #VisualThinking
#Wissenschaft #Accounting #VisualThinking
Ein echtes Highlight beim #TRR266 Forum: das Graphic Recording von Vasiliki Mitropoulou 🎨
Panels & Keynote als Mindmaps – live gezeichnet, klar strukturiert, voll Denkanstöße.
Panels & Keynote als Mindmaps – live gezeichnet, klar strukturiert, voll Denkanstöße.
July 15, 2025 at 4:36 PM
Ein echtes Highlight beim #TRR266 Forum: das Graphic Recording von Vasiliki Mitropoulou 🎨
Panels & Keynote als Mindmaps – live gezeichnet, klar strukturiert, voll Denkanstöße.
Panels & Keynote als Mindmaps – live gezeichnet, klar strukturiert, voll Denkanstöße.