#trr266 Forscher Max Müller spricht im Podcast Talking Proof über seine Forschung und aktuelle Entwicklungen in der nichtfinanziellen Berichterstattung: von der Professionalisierung von ESG-Strategien über die Verknüpfung von Nachhaltigkeits- und Finanzkennzahlen bis hin zu KI im Reporting.

Der aktuelle GBP-Monitor zeigt: Mehr als 50 % der Unternehmen bewerten die EU-Omnibus-Initiative zur Lockerung der #Nachhaltigkeitsberichterstattung & #Lieferkettenpflichten positiv. Hauptgründe: die spürbare Entlastung von Bürokratie & Wettbewerbsfähigkeit ggü. Konkurrenz von außerhalb der EU.

Research from the Sustainability Reporting Navigator (SRN), a #trr266 project, has been referenced in EFRAG’s Cost-Benefit Analysis on the ESRS revision. 🤝 A strong example of how academic collaboration can contribute to practical, policy-relevant outcomes in #sustainabilityreporting.

A #trr266 paper by members Bischof, Giese & @gerritvzedlitz.bsky.social (all Uni Mannheim) and co-author Luzi Hail was featured by Knowledge at Wharton. It highlights how climate stress tests can influence banks’ transparency and lending behavior. Read the article here: buff.ly/W1EwnrT

2025 was an exciting year! From new research on tax complexity, (sustainability) reporting & accounting to the first Open TRR 266 Conference — our community kept pushing transparency research forward. To more collaboration, insight and exchange in 2026. Merry Christmas & A Happy New Year! 🎄✨

🎓 Four months at UNC Chapel Hill Sebastian Hinder (@unipaderborn.bsky.social) spent a TRR 266-funded research stay at the University of North Carolina, focusing on tax research and engaging with the UNC Tax Center and accounting faculty.

🎓 @tuda.bsky.social is hiring a PhD researcher in Accounting! Join Prof. Nina Schwaiger’s team and work on performance measurement, incentives, organizational design, sustainability, and digitalization.

Curious about Open Science? 
We just launched Bite Sized Open Science Tutorials at the Open Science Center - a free hub to learn GitHub, Python, collaboration skills, data management & more. Huge thanks to @jgassen.bsky.social, F. Kalife and T. Weckner for making this happen. 🚀 buff.ly/jUwHoPP

Sustainability reporting is one of the hot topics of 2025. Do you want to join us in our research on it? 📅 Apply by Jan 15, 2026 – Find all the information here: buff.ly/XUpfLAy

This study shows that #tax complexity impacts FDI differently: #framework complexity deters investment, especially for small and medium firms, while code complexity can sometimes attract FDI. Read: spkl.io/63324AdZUa Subscribe: spkl.io/63327AdZUL#tax#framework#TaxSky @trr266.bsky.social

Once upon a time, there was a workshop on Scientific Storytelling… ✨ As part of our mission, our SciCom-team aims to empower researchers to effectively engage with stakeholders. It was a pleasure to share this knowledge through our "Scientific Storytelling" workshop at this year's Annual Conference!

Growing Together at the TRR 266 Annual Conference ✨ Our Female Mentoring Program met at @humboldtuni.bsky.social for a great workshop and exchange. This year’s focus: stress management in research. Dr. Iris Köhler shared practical strategies and thoughtful insights. Thank you!

✨ 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.

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.

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

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.

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:

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

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

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

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...

🏙️ 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…

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.

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...

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.

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.

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...

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....

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.

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

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

SHK mit Interesse an Medien und/oder Wirtschaft an der @lmumuenchen.bsky.social gesucht! Als Unterstützung für das Kommunikationsteam des TRR 266 Accounting for Transparency suchen wir eine SHK ab dem Wintersemester 2025/26 für 8 Wochenstunden. www.accounting-for-transparency.de/jobs/student...

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.

Nach der #Bundestagswahl war die Stimmung in der Wirtschaft optimistisch: Für 2026 wurden Wachstumsraten von 1,1 % und in den nächsten fünf Jahren im Durchschnitt von 3,0 % erwartet – genährt durch Hoffnungen auf Steuersenkungen, Infrastrukturinvestitionen und steuerliche Anreize für Unternehmen.

🌍 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.

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.

Unser TRR 266 Forum mit dem diesjährigen Thema "Betriebswirtschaftliche Transparenzforschung als Wegweiser für Wirtschaft und Politik" fand dieses Jahr Ende Juni an der @lmumuenchen.bsky.social statt. Wie es lief? Seht selbst: www.youtube.com/watch?v=sVFd...

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).

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

🚨 The 2024 Tax Complexity Index is out! Our #trr266 team—Kristin Gerdes, @simonharst.bsky.social, Debbi Schanz ( @lmumuenchen.bsky.social ) & @carensureth-sloane.bsky.social (Uni Paderborn)—have just released the latest data. 📊 Explore global tax complexity for MNCs: www.taxcomplexity.org

Ein echtes Highlight beim #TRR266 Forum: das Graphic Recording von Vasiliki Mitropoulou 🎨 Panels & Keynote als Mindmaps – live gezeichnet, klar strukturiert, voll Denkanstöße.

📢 Final-stage PhD in accounting? Present at the Emerging Scholars Conference in Frankfurt, Oct 8–9 2025. 🗓️ Apply by Aug 8 → www.emerging-scholars.org #Accounting #PhDlife #TRR266 #CallForPapers