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Accounting for Transparency @trr266.bsky.social · 09/10/2026

Alongside presentations of both early-stage research and advanced projects, a key highlight was the keynote by Eti Einhorn. A big thank you to our #trr266 projects A06 and B06 for organizing the event, and to all participants for their active contributions and constructive discussions! 👏

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Accounting for Transparency @trr266.bsky.social · 09/10/2026

Two days of focused exchange at the TRR 266 Mini Conference in Accounting Theory! ✨ From October 5 to 6, accounting researchers came together at @unipaderborn.bsky.social for a mini conference to exchange ideas and discuss research projects centered on theory building and rigorous testing.

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Accounting for Transparency @trr266.bsky.social · 07/10/2026

The conference was co-hosted by Frankfurt School, @goetheuni.bsky.social and the #trr266.

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Accounting for Transparency @trr266.bsky.social · 07/10/2026

With designated discussants providing detailed feedback, the sessions encouraged focused debates that helped advance the presented work. Thank you to the organizers for hosting the event, and to all discussants as well as all participants for their active engagement and thoughtful contributions.

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Accounting for Transparency @trr266.bsky.social · 07/10/2026

That’s a wrap on the Emerging Scholars in Accounting Conference 2026! ✨ From September 30 to October 1, final-stage PhD candidates gathered at Frankfurt School of Finance & Management to present and discuss their work from various fields of accounting in a critical but supportive setting.

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Accounting for Transparency @trr266.bsky.social · 06/10/2026

With their findings, the researchers contribute to a deeper understanding of the broader consequences tied to sustainability mandates, while also providing new insights into corporate communication dynamics within employer review platforms.

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Accounting for Transparency @trr266.bsky.social · 06/10/2026

This shift is due to firms’ internal standardization resulting from the NFRD. This often manifests as companies using contact information to replace substantive content in comments, whereas naming a corporate department frequently coincides with less standardized comments.

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Accounting for Transparency @trr266.bsky.social · 06/10/2026

By comparing firms subject to the NFRD with large private firms, they find that the corporate communication on platforms like Kununu.com becomes more standardized and less informative following the implementation of the mandate.

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Accounting for Transparency @trr266.bsky.social · 06/10/2026

Do mandatory sustainability mandates affect firms’ social media communication? In #trr266 Working Paper No. 238, researchers examine how the Non-Financial Reporting Directive (NFRD) as a mandatory sustainability mandate impacts voluntary employer-employee communication on Kununu.com.

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

📎 The full paper is available on @ssrn.bsky.social: buff.ly/DL12gzh

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

These standardized disclosures provide a foundation for more transparent and comparable sustainability assessments, yet their potential is currently constrained by significant administrative burdens. Recent proposals to simplify reporting could help overcome these hurdles.

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

The findings show that 36 percent of non-financial firms do not yet provide EU Taxonomy disclosures, while 31 percent of reports include errors. Furthermore, they find little to no correlation between the EU Taxonomy Green Score and traditional ESG ratings.

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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

A big thank you to Eti for sharing her expertise with our doctoral researchers and to everyone involved in making this workshop truly valuable! ✨

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

PhD students explored how firms communicate value-relevant information to outside investors. Focusing on information asymmetry, they examined verifiable and non-verifiable disclosures across three classical categories of communication games: evidence, costly misreporting, and cheap talk.

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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

Drawing on current #trr266 research, our video explains how complex interactions arise within the tax system, how tax reforms impact the economy, and why they don’t always work as expected. It translates research into accessible insights on a topic shaping public debate.

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

Blood circulates to keep every part of the body functioning smoothly, while fiscal flows sustain public life and steer economic behavior. But how do government interventions and regulatory reforms affect the broader economic cycle? And why do taxes often result in unexpected outcomes?

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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

Driven by strong incentives to withhold information from competitors, firms restructure their internal organization to reduce divisional transparency. The study shows a sharp increase in the net hiring of divisional managers to aggregate data before it reaches the chief operating decision maker.

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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

His experience shows how visiting another institution supports personal growth and opens early-career researchers up to new approaches, fostering organic opportunities for meaningful dialogues, potential collaborations and the creation of long-lasting networks. Read more: buff.ly/WFD3pGQ

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

His main takeaway was learning to be more open and proactive, which supported by Kellogg’s warm and welcoming environment. His highlight was an informal evening gathering hosted at a professor’s home, where they got to know each other by discussing research, career paths and unrelated topics.

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

He joined doctoral seminars to gain a structured approach to literature alongside Kellogg’s peers. He also broadened his perspective through departmental research seminars and weekly lunch and learns, while simultaneously receiving valuable feedback on his presented work.

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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

Für die meisten Kommunen bleibt damit der klassische Bankkredit die wirtschaftlichste Wahl. Entscheidend ist eine starke Verhandlungsposition: Kapitalmarktinstrumente wie Anleihen dienen als strategischer Hebel für möglichst günstige Kreditkonditionen.

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

ℹ️ 𝐀𝐧𝐥𝐞𝐢𝐡𝐞𝐧 𝐥𝐨𝐡𝐧𝐞𝐧 𝐬𝐢𝐜𝐡 𝐛𝐞𝐢 𝐡𝐨𝐡𝐞𝐦 𝐅𝐢𝐧𝐚𝐧𝐳𝐢𝐞𝐫𝐮𝐧𝐠𝐬𝐛𝐞𝐝𝐚𝐫𝐟. Bei kleineren Summen machen Nebenkosten und Illiquidität die Emission unrentabel. ℹ️ 𝐆𝐫ü𝐧𝐞 𝐀𝐧𝐥𝐞𝐢𝐡𝐞𝐧 𝐛𝐢𝐞𝐭𝐞𝐧 𝐤𝐚𝐮𝐦 𝐙𝐢𝐧𝐬𝐯𝐨𝐫𝐭𝐞𝐢𝐥𝐞, da die minimal besseren Konditionen meist vollständig durch den bürokratischen Mehraufwand aufgezehrt werden.

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

In der dritten Ausgabe von Der Neue Kämmerer analysieren #trr266 Forschende die Kosten von Bankkrediten und Kapitalmarktinstrumenten und zeigen: ℹ️ 𝐂𝐚. 80 % 𝐝𝐞𝐫 𝐤𝐨𝐦𝐦𝐮𝐧𝐚𝐥𝐞𝐧 𝐒𝐜𝐡𝐮𝐥𝐝𝐞𝐧 entfallen auf Bankkredite, da Banken dank regulatorischer Privilegien minimale Zinsaufschläge bieten können.

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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

The study illustrates that the scope of delegation is crucial for the choice of delegate and highlights a novel role for hierarchy: acting as a commitment device that reduces incentive costs.

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

When an agent becomes a middle manager, incentives shift and subordinate activity is strategically curbed, reversing standard logic and making it optimal to delegate to agents with low productive rents.

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

While partial delegation suggests assigning tasks to agents with high productive rents, thereby exploiting a rent-saving effect, full delegation transforms this.

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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

Her experience illustrates how stepping outside one’s familiar environment helps early-career researchers look at their work with fresh eyes and build lasting academic connections. Read more about it on our website: buff.ly/RfDYg5z

accounting-for-transparency.de

Staff rotations and research stays

Learn more about how we support our young researchers in developing their career through staff rotations and research stays abroad.

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

Beyond refining how she discusses and communicates her research in an open feedback environment, she benefited greatly from the exchange with Jan Rosenow @janrosenow.bsky.social, who leads the institute’s Energy Program.

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

During her time at the Environmental Change Institute (ECI) @ecioxford.bsky.social, she advanced her doctoral research while connecting with peers in energy and climate economics and policy.

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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

Furthermore, the study highlights that, despite harmonized rules, stronger national tax enforcement is linked to more frequent and larger reported Pillar Two liabilities. The full paper is available on @ssrn.bsky.social: buff.ly/jagEOsa

accounting-for-transparency.de

Global minimum tax: Expected firm burdens (No. 230)

How will the global minimum tax impact firms? Discover empirical evidence on the expected burdens for multinational enterprises.

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

The authors show that actual reported liabilities fall significantly below official expectations, reaching only about one-third of forecasted amounts, as only 22.5 percent of firms recognize positive tax liabilities.

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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

Her experience highlights that staff rotations offer great opportunities to engage with new people, collaborate in person, attend workshops, and explore local spots with colleagues.

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

Sharing an office and participating in departmental seminars provided immediate feedback and allowed the duo to solve complex problems much faster. Beyond the academic work, she also loved the engaging community atmosphere, from informal discussions to team lunches and coffee breaks.

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

PhD student @Xinyan Wu spent five weeks at @Paderborn University as part of a TRR 266 staff rotation. Teaming up with co-author @Leonie Naber, they efficiently drove their joint research project forward.

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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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