iiinova — where your digital self keeps evolving

Accounting for Transparency @trr266.bsky.social · 29/09/2026

What can the first years of EU Taxonomy data tell us? In #trr266 Working Paper No. 234, the researchers examine how firms in France, Germany and Italy implemented the EU Taxonomy framework between 2022 and 2023, and assess the relationship between these disclosures and traditional ESG ratings.

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Accounting for Transparency @trr266.bsky.social · 25/09/2026

The PhD workshop on “Strategic Communication” was a great success! 🗣️ From Sept 7–11, our new #trr266 Mercator Fellow Eti Einhorn led an intensive workshop at the University of Mannheim, providing a broad overview of the evolution of disclosure theory.

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Accounting for Transparency @trr266.bsky.social · 24/09/2026

𝐍𝐞𝐰 𝐞𝐱𝐩𝐥𝐚𝐧𝐚𝐭𝐨𝐫𝐲 𝐯𝐢𝐝𝐞𝐨: What do the tax system and human blood circulation have in common? Surprisingly much! Imagine society as a living organism where taxes supply vital organs like schools, hospitals and infrastructure.

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Accounting for Transparency @trr266.bsky.social · 22/09/2026

Can segment disclosure requirements drive firms to strategically reshape their internal organization? In #trr266 Working Paper No. 233, the researchers examine how firms with high proprietary costs respond to SFAS 131.

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Accounting for Transparency @trr266.bsky.social · 21/09/2026

“𝘔𝘢𝘯𝘺 𝘰𝘱𝘱𝘰𝘳𝘵𝘶𝘯𝘪𝘵𝘪𝘦𝘴 𝘪𝘯 𝘢𝘤𝘢𝘥𝘦𝘮𝘪𝘢 𝘢𝘳𝘳𝘪𝘷𝘦 𝘵𝘩𝘳𝘰𝘶𝘨𝘩 𝘤𝘢𝘴𝘶𝘢𝘭 𝘦𝘹𝘤𝘩𝘢𝘯𝘨𝘦𝘴.” Our PhD student Mingyang Liu spent 12 months at Northwestern University – Kellogg School of Management as part of his #trr266 research stay abroad.

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Accounting for Transparency @trr266.bsky.social · 16/09/2026

Lohnt sich der Abschied vom Kommunalkredit? Eine angespannte Finanzlage und ein erheblicher Investitionsbedarf rücken den Kapitalmarkt in den Fokus der Kommunen. Diese Option wirkt auf den ersten Blick naheliegend, bringt in der Praxis jedoch oft unterschätzte Mehrkosten mit sich.

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Accounting for Transparency @trr266.bsky.social · 14/09/2026

How do organizational hierarchies alter standard incentive logic when the scope of delegation varies? The #trr266 Working Paper No. 232 examines how organizations should allocate decision rights when information acquisition and contracting authority can be delegated within a hierarchy.

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Accounting for Transparency @trr266.bsky.social · 09/09/2026

"Sometimes even a casual conversation could give me a new idea or make me think differently about my research." Our PhD student Rezvan Derayati (Universität Mannheim) spent four months at University of Oxford @ox.ac.uk as part of her TRR 266 research stay abroad.

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Accounting for Transparency @trr266.bsky.social · 07/09/2026

Only ten firms account for over 44 percent of all reported Pillar Two tax liabilities. In #trr266 Working Paper No. 230, the researchers analyze firm-level disclosures to evaluate whether the OECD’s global minimum tax meets the expectations of a harmonized tax framework.

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Accounting for Transparency @trr266.bsky.social · 02/09/2026

“I would definitely recommend a staff rotation to my colleagues. It is an ideal way to advance co-authored projects, broaden academic perspectives, and build lasting professional connections.”

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Accounting for Transparency @trr266.bsky.social · 01/09/2026

Regulatory thresholds lead community banks to curb lending In #trr266 Working Paper No. 228, the researchers analyze how community banks restrict lending to stay below regulatory size limits that bring stricter reporting, audit, and governance requirements.

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Accounting for Transparency @trr266.bsky.social · 27/08/2026

We are excited to announce that Eti Einhorn (Tel Aviv University) is joining the #trr266 as our newest Mercator Fellow. Funded by the @dfg.de, the Mercator Fellowship deepens academic exchange and builds lasting research ties.

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Accounting for Transparency @trr266.bsky.social · 26/08/2026

How Can We Make Sustainability Reporting Truly Effective? Simply introducing new reporting requirements is not enough. To actually make an impact, reporting requires simpler standards, fewer regulatory gaps, and stronger incentives for companies.

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Accounting for Transparency @trr266.bsky.social · 25/08/2026

Why does the interplay between Carbon Taxes and ESG Compensation matter? In #trr266 Working Paper No. 227, the researchers analyze how ESG-linked executive compensation interacts with carbon taxation in a multitask principal-agent framework.

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Accounting for Transparency @trr266.bsky.social · 24/08/2026

Information or noise? Valuing physical assets after an acquisition is straightforward, but accounting for acquired intangibles is complex. Do they deliver useful information or add noise?

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Accounting for Transparency @trr266.bsky.social · 19/08/2026

Should Sustainability Be Part of Financial Statements? Some believe that companies should be encouraged to include the effects of climate change and their societal impacts directly in their core financial statements.

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Accounting for Transparency @trr266.bsky.social · 17/08/2026

Adaptive experiments let researchers “earn while learning” by using early outcomes. However, dynamically collected data violates standard statistical assumptions, causing standard regressions to fail.

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Accounting for Transparency @trr266.bsky.social · 13/08/2026

How to prevent greenwashing? While mandatory reporting obligations aim to increase transparency, greenwashing and bluewashing remain persistent challenges. This is largely driven by loopholes that companies can exploit when the costs of truthful reporting outweigh the benefits.

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Accounting for Transparency @trr266.bsky.social · 11/08/2026

Exciting news! A new paper titled “How carbon accounting rules shape incentives for hydrogen production” is out now in Nature Communications @natcomms.nature.com!

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Accounting for Transparency @trr266.bsky.social · 10/08/2026

Do public warnings (GCOs) trigger bank runs? In #trr266 Working Paper No. 226, our researchers show these fears are overstated.

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Accounting for Transparency @trr266.bsky.social · 04/08/2026

How to help companies navigate the bureaucracy of sustainability reporting: Many companies view mandatory disclosure as a complex bureaucratic burden that causes rising costs, data procurement challenges and competitive risks.

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Accounting for Transparency @trr266.bsky.social · 03/08/2026

In its recent official evaluation report on the Anti-Tax Avoidance Directive (ATAD), the European Commission cited three studies co-authored by #trr266 researchers and fellows.

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Accounting for Transparency @trr266.bsky.social · 30/07/2026

Why ESG Reporting Obligations need Improvement. The potential to cut emissions within industries is significant: if companies with above-average emissions were brought down to their sector median, overall CO2 emissions could drop by 49%.

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Accounting for Transparency @trr266.bsky.social · 28/07/2026

Does board diversity automatically improve firm performance? In #trr266 Working Paper No. 222, our researchers examine how board composition—diverse or homogeneous—affects monitoring dynamics, CEO incentives, and firm performance in repeated interactions.

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Accounting for Transparency @trr266.bsky.social · 27/07/2026

Multinational companies often use internal transfer pricing to shift profits to low-tax jurisdictions. To counter this, governments implement stricter documentation rules—but do these mandates actually work, and what are their implications for real economic activity?

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Accounting for Transparency @trr266.bsky.social · 24/07/2026

Auch nach Ablauf der europäischen Umsetzungsfrist im Juni begegnen deutsche Unternehmen der neuen Entgelttransparenzrichtlinie mit Skepsis. Die Bewertung der Richtlinie ist eng mit der Zufriedenheit der Unternehmen mit der aktuellen Wirtschaftspolitik verknüpft. Der aktuelle GBP-Monitor zeigt:

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Accounting for Transparency @trr266.bsky.social · 23/07/2026

🎙️ „Transparenz ist ein Mittel, nicht Zweck an sich. Ich meine, Berichte alleine senken keine Emissionen.“ Das erklärt #trr266-Forscher Thorsten Sellhorn von der LMU Munich @lmu.de im Interview mit Florian Zinner vom MDR.

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Accounting for Transparency @trr266.bsky.social · 21/07/2026

Companies seek to assess the costs of complying with environmental regulations and meeting voluntary emission targets. In #trr266 Working Paper No. 223, our researchers develop a carbon abatement cost model for firms operating a portfolio of assets with differing cost or load profiles.

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Accounting for Transparency @trr266.bsky.social · 20/07/2026

Why mandatory ESG reporting? 🌍 Holding companies accountable for their carbon footprint requires clear and standardized disclosure rules on how and what to report

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Accounting for Transparency @trr266.bsky.social · 17/07/2026

Exciting news from the Sustainability Reporting Navigator team! A new paper titled “Assessing corporate sustainability with large language models: evidence from Europe”, is out now in Nature Communications @natcomms.nature.com!

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Accounting for Transparency @trr266.bsky.social · 16/07/2026

❗️Submissions are open for the 7th Emerging Scholars in Accounting Conference (Sept 30-Oct 1) at Frankfurt School of Finance & Management. Designed for final-stage PhDs to present research and engage in interactive workshops. Travel and accommodation expenses are covered.

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Accounting for Transparency @trr266.bsky.social · 14/07/2026

PhD student and research assistant Kim Alina Schulz spent three month at the Norwegian School of Economics as part of her #trr266 research stay abroad. In her experience report, she reflects on her time in a new academic environment and shares her amazing experiences both socially and in research.

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Accounting for Transparency @trr266.bsky.social · 13/07/2026

Is Voluntary ESG Reporting enough? More and more companies are voluntarily disclosing their ecological and social sustainability efforts. Driven by the growing importance of these topics, firms use these reports to meet the expectations of investors, customers and employees.

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Accounting for Transparency @trr266.bsky.social · 09/07/2026

That’s a wrap on the XX. Summer School on Accounting in Munich! ☀️ From July 6–8, LMU Munich @lmu.de served as the host for this year’s doctoral course on “Models of Corporate Governance“.

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Accounting for Transparency @trr266.bsky.social · 08/07/2026

How does a wealth tax affect the cash flows of residential rental housing? In #trr266 Working Paper No. 221, our researchers find that a 2% wealth tax rate would lead to a negative cash flow after all costs are covered.

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Accounting for Transparency @trr266.bsky.social · 07/07/2026

As part of our mission as the #trr266 science communication team we aim to empower researchers to communicate findings clearly. At this year’s faculty research workshop we were kindly invited to share our knowledge through the “Poster Presentation: Scientific Storytelling & Design“ workshop.

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Accounting for Transparency @trr266.bsky.social · 01/07/2026

How effective is foreign investment screening in reducing geopolitical risk? 🌐 A new study by #trr266 researcher Gerrit von Zedlitz shows that while these controls rarely block deals entirely, they significantly deter investment and delay transactions.

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Accounting for Transparency @trr266.bsky.social · 30/06/2026

Last week, we welcomed Allison Koester to @unipaderborn.bsky.social for our #trr266 seminar series! 🎓

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Accounting for Transparency @trr266.bsky.social · 29/06/2026

Why Sustainability Reporting? Corporate CO2 emissions cause substantial societal costs. To make these environmental and social impacts systematically measurable and comparable across markets, voluntary guidelines are no longer enough.

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Accounting for Transparency @trr266.bsky.social · 26/06/2026

PhD student Gerrit von Zedlitz spent 10 months at The Wharton School in Pennsylvania, USA, as part of his TRR 266 research stay abroad. In his report, he reflects on his time in a new academic setting, shares valuable lessons learned, and highlights the importance of such a cultural exchange.

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Accounting for Transparency @trr266.bsky.social · 24/06/2026

How hierarchies shape management control choices. In #trr266 Working Paper No. 219, our researchers show that managers with a larger span of control tend to prioritize standardized over customized controls.

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Accounting for Transparency @trr266.bsky.social · 19/06/2026

Gabriele Heinzel hat unser diesjähriges #trr266 Forum an der ESMT in Berlin als Graphic Recorderin begleitet, die Ergebnisse der Paneldiskussionen vor Ort festgehalten, in ansprechende Illustrationen übersetzt und als Gesamtbild zusammengefasst.

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Accounting for Transparency @trr266.bsky.social · 18/06/2026

Am Dienstag fand das #trr266 Forum unter dem Titel „Lost in Regulation? Transparenzregulierung auf dem Prüfstand – Erkenntnisse aus Politik, Praxis und Forschung“ an der ESMT in Berlin statt.

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Accounting for Transparency @trr266.bsky.social · 17/06/2026

How can strategic teambuilding leverage employee altruism to lower corporate costs? Abashidze finds that firms can structure teams optimally by balancing the level of altruism across teams — pairing highly altruistic individuals with their least altruistic colleagues to minimize incentive costs.

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Accounting for Transparency @trr266.bsky.social · 09/06/2026

𝐀𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐲 𝐯𝐬. 𝐇𝐢𝐝𝐝𝐞𝐧 𝐊𝐧𝐨𝐰𝐥𝐞𝐝𝐠𝐞: 𝐂𝐚𝐧 𝐠𝐢𝐯𝐢𝐧𝐠 𝐝𝐞𝐜𝐢𝐬𝐢𝐨𝐧 𝐚𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐲 𝐭𝐨 𝐭𝐡𝐞 “𝐮𝐧𝐢𝐧𝐟𝐨𝐫𝐦𝐞𝐝” 𝐩𝐚𝐫𝐭𝐲 𝐟𝐢𝐱 𝐚 𝐭𝐫𝐚𝐧𝐬𝐩𝐚𝐫𝐞𝐧𝐜𝐲 𝐠𝐚𝐩? ⚖️ In #trr266 working paper No. 217, Harvey Upton shows that principal authority effectively neutralizes efficiency losses from hidden information in relational contracts.

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Accounting for Transparency @trr266.bsky.social · 03/06/2026

How can Sustainability Reporting Requirements be optimized? While Sustainability Reporting Requirements are intended to reallocate capital flows toward sustainable investments, they are often counterproductive and can divert resources from real sustainability projects to pure reporting.

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Accounting for Transparency @trr266.bsky.social · 02/06/2026

Do stakeholders read CSRD/ESRS Reports? In #trr266 Working Paper No. 216, Lea Hagemeier and Maximilian Müller @unicologne.bsky.social analyze web-tracking data of the corresponding publications to provide evidence on how different audiences interact with these disclosures.

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Accounting for Transparency @trr266.bsky.social · 01/06/2026

Am 16. Juni 2026 diskutieren unsere Referent*innen beim #trr266 Forum, ob regulatorische Komplexität ein unvermeidbarer Nebeneffekt oder ein bewusst gewähltes Geschäftsmodell ist und welche Verantwortung mit der Transparenzregulierung für Gesetzgeber und Unternehmen einhergeht.

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Accounting for Transparency @trr266.bsky.social · 29/05/2026

We are delighted to share that, at the currently ongoing #EAA Annual Congress in Prague, two #trr266 papers received one of the three EAA OIC Awards awarded this year.

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Accounting for Transparency @trr266.bsky.social · 28/05/2026

We are proud to see such a strong presence of the #trr266 at the 48th Annual Congress of the 𝐄𝐀𝐀 – 𝐄𝐮𝐫𝐨𝐩𝐞𝐚𝐧 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐢𝐨𝐧! Our members and research fellows are coming together in Prague at the 𝐏𝐫𝐚𝐠𝐮𝐞 𝐔𝐧𝐢𝐯𝐞𝐫𝐬𝐢𝐭𝐲 𝐨𝐟 𝐄𝐜𝐨𝐧𝐨𝐦𝐢𝐜𝐬 𝐚𝐧𝐝 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 @vsecz.bsky.social.

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