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The 3rd ARCTIC workshop in Obergurgl was a great success. #trr266 members spent three days discussing their research. Beyond academic sessions, the alpine environment offered ample time for networking and outdoor activities. Such interactions are deeply inspiring and strengthen our collaboration!

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Great research often grows out of close collaboration, especially in person! PhD student Yasmin Kuhlmann spent several weeks at @humboldtuni.bsky.social as part of a #trr266 staff rotation. In her experience report, she explains why staff rotations are especially valuable for co-authored projects.

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Forum 2026 - TRR 266 Accounting for Transparency Transparenz gilt als zentrale Voraussetzung für eine funktionierende soziale Marktwirtschaft. Sie soll dazu beitragen, Unternehmen zu verantwortungsvollem Handeln zu bewegen. Gleichzeitig wächst die K...

In diesem Jahr findet unser #trr266 Forum am 16.6. an der ESMT Berlin statt. Eine Anmeldung zu unserer kostenlosen Veranstaltung ist ab jetzt hier möglich: www.accounting-for-transparency.de/forum-2026/

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ACA-Preis in Finanzieller Führung für Prof. Dr. Thorsten Sellhorn Prof. Dr. Thorsten Sellhorn von der Ludwig-Maximilians-Universität München wird mit dem ACA-Preis in Finanzieller Führung 2026 des Instituts für Accounting, Controlling und Auditing an der Universität...

#trr266 researcher Thorsten Sellhorn @lmu.de has been awarded the ACA Prize in Financial Management @unisg.ch. It recognizes his significant contributions to empirical capital market research, international accounting, and sustainability reporting. Congratulations!
www.unisg.ch/de/newsdetai...

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Taxes for the Masses - On the Latest Tax Research
Taxes for the Masses - On the Latest Tax Research YouTube video by Taxes for the Masses

The #trr266 WP “Real Effects of Earnings Stripping Rules” by De Simone, @henninggiese.bsky.social, Koch & Rehrl was discussed on the Taxes for the Masses podcast! Listen to how the hosts break down their findings and connect them with broader tax policy debates:
www.youtube.com/watch?v=uZye...

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#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.

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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.

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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

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Wiss. Mitarbeiter:in / Doktorand:in (w/m/d) - am Fachgebiet Rechnungswesen - TRR 266 Accounting for Transparency Kennziffer T556-2025 Veröffentlicht am 4.12.2025 Bewerbungsfrist 18.1.2026 Vergütung Entgeltgruppe 13 TV TU Darmstadt Befristung Befristet (3 Jahre) Einsatzort Darmstadt Umfang 100% Eintrittsdatum Ab…

The position is part of the TRR 266, offering an inspiring research environment and great development opportunities. Starting April 1, 2026. Apply by January 18, 2026.🔗 Find out more here: buff.ly/WEEyQFA

#PhD #Accounting #Controlling #TUDarmstadt #AcademicJobs #Research #TRR266

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AI in highly skilled professions: Employers plan adaptation rather than replacement How do employers react to AI? A new TRR 266 study shows that corporate management adapts its expectations and strategies when confronted with credible information about automation risks.

Statt Personal abzubauen, setzen Unternehmen auf Umstrukturierung von Arbeitsinhalten und Qualifizierung. Weitere Details im neuesten #trr266 Blog: buff.ly/OXPnMzn

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✨ 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.

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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

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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.

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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.

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When Transformational and Transactional Leadership Work Best TRR 266 research shows how transformational leadership helps employees stay motivated, resilient and productive during crises like COVID-19—while transactional leadership works best in stable times.

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:

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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

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🏙️ 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…

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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.

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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.

➡️ 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

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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.

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Wissenschaftliche Mitarbeiterin / Wissenschaftlicher Mitarbeiter (m/w/d)

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.

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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.

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Global Tax Complexity In Increasingly Complex Times The Tax Complexity index separates the complexity of the tax code from the complexity of the tax framework. This index has been recently updated through 2024.

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...

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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.

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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....

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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.

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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

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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.

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No. 205: Transparency and Real Effects of Climate Stress Tests for Banks - TRR 266 Accounting for Transparency Abstract We examine whether microprudential climate stress tests affect banks’ reporting choice, loan portfolios, and environmental performance. With heightened awareness and better data, we expect in...

🔗 Paper available via @ssrn.bsky.social:
www.accounting-for-transparency.de/publications...
#ClimateFinance #BankingRegulation #SustainableFinance #TRR266 #Transparency

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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).

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