Accounting for Transparency
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trr266.bsky.social
Accounting for Transparency
@trr266.bsky.social
240 followers 110 following 260 posts
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/
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trr266.bsky.social
Thanks to all organizers, presenters & discussants for an inspiring exchange!
November 12, 2025 at 11:30 AM
trr266.bsky.social
They strengthened their skills in applying econometric methods to accounting research, working hands-on in #Stata with real data and recent papers. Back at TRR 266, they bring sharper tools — and better judgment on when and how to use them.
#accounting #transparency #taxation
November 5, 2025 at 3:30 PM
trr266.bsky.social
...contrary to previous findings in dynamic models with pending news.

Find out more here: www.accounting-for-transparency.de/publications...
No. 211: Behavioral Dynamics of Disclosure Timing - TRR 266 Accounting for Transparency
Abstract We examine a dynamic disclosure model where a manager interacts with a representative investor who exhibits loss aversion under Prospect Theory. A key focus of our analysis is the […]
www.accounting-for-transparency.de
October 23, 2025 at 10:37 AM
trr266.bsky.social
…His key lesson: clarity and rigor make great research—and Booth’s faculty excel at pushing both.

Unforgettable moment: seeing the Chicago skyline for the first time on I-90.

Read more: www.accounting-for-transparency.de/staff-rotati...
Staff rotation & research stays - TRR 266 Accounting for Transparency
In the TRR 266 it is highly important for us to support our young researchers (PhDs and Postdocs) in building their skills. So one of the many advantages of being […]
www.accounting-for-transparency.de
October 16, 2025 at 7:42 AM
trr266.bsky.social
Thank you to all presenters and discussants! Also a warm thank you to the Frankfurt Business School for organizing and the @goetheuni.bsky.social for co-hosting the event!
Find out more here: buff.ly/2k9yB6N
Emerging Scholars in Accounting Conference 2025 - TRR 266 Accounting for Transparency
The Emerging Scholars Conference convened on October 8-9, 2025, in Frankfurt, bringing together doctoral candidates from leading institutions worldwide for a rigorous exchange of cutting-edge…
www.accounting-for-transparency.de
October 14, 2025 at 7:55 AM
trr266.bsky.social
➡️ 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
October 2, 2025 at 2:15 PM
trr266.bsky.social
👉 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
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gbpanel.org
September 29, 2025 at 1:48 PM
trr266.bsky.social
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.
September 29, 2025 at 1:48 PM
trr266.bsky.social
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
September 25, 2025 at 6:44 AM
trr266.bsky.social
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
September 22, 2025 at 6:53 AM
trr266.bsky.social
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.
September 22, 2025 at 6:53 AM