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TRR 266 Accounting for Transparency Working Paper Series

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Viewing: 1 - 45 of 45 papers

1.

Cost Dynamics of Clean Energy Technologies

TRR 266 Accounting for Transparency Working Paper Series No. 51
Number of pages: 43 Posted: 03 Jun 2021
Working Paper Series
University of Paderborn, University of Mannheim, University of Mannheim and Stanford University

Multiple version iconThere are 2 versions of this paper

Downloads 5
2.

Firm-level Climate Change Exposure

TRR 266 Accounting for Transparency Working Paper Series No. 33
Number of pages: 113 Posted: 28 May 2021 Last Revised: 02 Jun 2021
Working Paper Series
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics

Multiple version iconThere are 2 versions of this paper

Downloads 19
3.

Accounting Measurement Intensity

TRR 266 Accounting for Transparency Working Paper Series No. 30
Number of pages: 78 Posted: 28 May 2021 Last Revised: 02 Jun 2021
Working Paper Series
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, University of Chicago Booth School of Business and Shanghai University of Finance and Economics

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Downloads 42
4.

Cost-Efficient Transition to Clean Energy Transportation Services

TRR 266 Accounting for Transparency Working Paper Series No. 31
Number of pages: 35 Posted: 28 May 2021
Working Paper Series
Stanford Graduate School of Business, University of Mannheim and Stanford University
Downloads 4
5.

The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

TRR 266 Accounting for Transparency Working Paper Series No. 27
Number of pages: 45 Posted: 28 May 2021
Working Paper Series
Technische Universität München (TUM), Technische Universität München, Stanford University, Technische Universität München (TUM) and German Institute for Economic Research (DIW Berlin)

Multiple version iconThere are 3 versions of this paper

Downloads 16
6.

Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk

TRR 266 Accounting for Transparency Working Paper Series No. 26
Number of pages: 67 Posted: 28 May 2021
Working Paper Series
University of Ljubljana - Faculty of Economics, University of Ljubljana - Faculty of Economics, University of Paderborn, University of Ljubljana and University of Ljubljana - Faculty of Economics
Downloads 8
7.

Delegation of Job Design and the Value of Communication with Imperfect Performance Measurement

TRR 266 Accounting for Transparency Working Paper Series No. 47
Number of pages: 44 Posted: 28 May 2021
Working Paper Series
Goethe University Frankfurt and Humboldt University of Berlin - School of Business and Economics
Downloads 8
8.

To share or not to share? Financial analysts’ questioning in conference calls

TRR 266 Accounting for Transparency Working Paper Series No. 38
Number of pages: 54 Posted: 28 May 2021
Working Paper Series
Ludwig Maximilian University of Munich (LMU), Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), LMU Munich School of Management, LMU Munich and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 37
9.

On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

TRR 266 Accounting for Transparency Working Paper Series No. 43
Number of pages: 125 Posted: 28 May 2021
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 23
10.

Religion, Crime, and Financial Reporting

TRR 266 Accounting for Transparency Working Paper Series No. 16
Number of pages: 62 Posted: 28 May 2021
Working Paper Series
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and LMU Munich
Downloads 15
11.

Real Effects of Corporate Taxation: A Review

Forthcoming in the European Accounting Review , TRR 266 Accounting for Transparency Working Paper Series No. 50
Number of pages: 46 Posted: 10 May 2021 Last Revised: 26 May 2021
Working Paper Series
WHU - Otto Beisheim School of Management
Downloads 116
12.

The Global Impact of Brexit Uncertainty

TRR 266 Accounting for Transparency Working Paper Series No. 11
Number of pages: 61 Posted: 06 May 2021
Working Paper Series
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School

Multiple version iconThere are 4 versions of this paper

Downloads 7
13.

Capacity Rights and Full Cost Transfer Pricing

TRR 266 Accounting for Transparency Working Paper Series No. 7
Number of pages: 61 Posted: 06 May 2021
Working Paper Series
University of California, Berkeley - Haas School of Business and Stanford University

Multiple version iconThere are 2 versions of this paper

Downloads 15
14.

Synergistic Value in Vertically Integrated Power-to-Gas Energy Systems

TRR 266 Accounting for Transparency Working Paper Series No. 8
Number of pages: 42 Posted: 06 May 2021
Working Paper Series
University of Mannheim and Stanford University

Multiple version iconThere are 2 versions of this paper

Downloads 1
15.

Pricing Climate Change Exposure

TRR 266 Accounting for Transparency Working Paper Series No. 49
Number of pages: 42 Posted: 25 Feb 2021 Last Revised: 30 Apr 2021
Working Paper Series
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 388
16.

Co-movement of Price and Intrinsic Value - Does Accounting Information Matter?

TRR 266 Accounting for Transparency Working Paper Series No. 45
Number of pages: 52 Posted: 21 Feb 2021 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University, ESMT European School of Management and Technology, TRR 266 Accounting for Transparency and Paderborn University
Downloads 140
17.

The Role of CEOs versus CFOs in Firms’ Financial Misreporting

TRR 266 Accounting for Transparency Working Paper Series No. 48
Number of pages: 73 Posted: 18 Feb 2021 Last Revised: 30 Apr 2021
Working Paper Series
University of Potsdam and Ludwig Maximilian University of Munich (LMU)
Downloads 94
18.

The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 33 Posted: 03 Feb 2021 Last Revised: 30 Apr 2021
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 99
19.

The Role of Personal Income Taxes in Corporate Investment Decisions

TRR 266 Accounting for Transparency Working Paper Series No. 44
Number of pages: 78 Posted: 28 Jan 2021 Last Revised: 30 Apr 2021
Working Paper Series
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 72
20.

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

WU International Taxation Research Paper Series No. 2020-15, TRR 266 Accounting for Transparency Working Paper Series No. 41
Number of pages: 68 Posted: 02 Nov 2020 Last Revised: 05 May 2021
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business, Paderborn University and Vienna University of Economics and Busines
Downloads 107
21.

Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?

TRR 266 Accounting for Transparency Working Paper Series No. 40
Number of pages: 64 Posted: 29 Sep 2020 Last Revised: 24 May 2021
Working Paper Series
affiliation not provided to SSRN, Norwegian School of Economics (NHH) - Department of Business and Management Science, University of Mannheim and University of Mannheim
Downloads 122
22.

Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

TRR 266 Accounting for Transparency Working Paper Series No. 39, WU International Taxation Research Paper Series No. 2020-13
Number of pages: 85 Posted: 23 Sep 2020 Last Revised: 30 Apr 2021
Working Paper Series
Leibniz Universität Hannover, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 188
23.

When Do Firms Highlight Their Effective Tax Rate?

TRR 266 Accounting for Transparency Working Paper Series No. 37, WU International Taxation Research Paper Series No. 2020-11
Number of pages: 57 Posted: 17 Sep 2020 Last Revised: 30 Apr 2021
Working Paper Series
University of Passau, Paderborn University and Paderborn University
Downloads 116
24.

Measuring Tax Complexity Across Countries: A Survey Study on MNCs

WU International Taxation Research Paper Series No. 2019-06, TRR 266 Accounting for Transparency Working Paper Series No. 5
Number of pages: 90 Posted: 16 Sep 2020 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and Paderborn University
Downloads 480
25.

What matters for organizing M&As successfully?

TRR 266 Accounting for Transparency Working Paper Series No. 36
Number of pages: 72 Posted: 02 Sep 2020 Last Revised: 07 Jun 2021
Working Paper Series
Paderborn University and TRR 266 Accounting for Transparency
Downloads 107
26.

COVID-19 and Investor Behavior

Finance Research Letters, 101717, Doi.org/10.1016/j.frl.2020.101717, TAF Working Paper No. 54/April 2020 , TRR 266 Accounting for Transparency Working Paper Series No. 25
Number of pages: 19 Posted: 03 May 2020 Last Revised: 05 May 2021
Accepted Paper Series
University of Paderborn, Paderborn University and Paderborn University - Faculty of Business Administration and Economics - Department of Taxation, Accounting & Finance
Downloads 746
27.

Information Design in Coordination Games with Risk Dominant Equilibrium Selection

TRR 266 Accounting for Transparency Working Paper Series No. 23
Number of pages: 26 Posted: 24 Apr 2020 Last Revised: 26 May 2021
Working Paper Series
University of Paderborn, Carngeie Mellon University, University of Mannheim - Accounting and Taxation and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 56
28.

Dividend Taxes, Employment, and Firm Productivity

TRR 266 Accounting for Transparency Working Paper Series No. 35
Number of pages: 29 Posted: 23 Apr 2020 Last Revised: 05 May 2021
Working Paper Series
WHU - Otto Beisheim School of Management
Downloads 28
29.

Tax Complexity in Canada: A Comparative Perspective

TRR 266 Accounting for Transparency Working Paper Series No. 20
Number of pages: 51 Posted: 16 Mar 2020 Last Revised: 27 Apr 2021
Working Paper Series
Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Downloads 103
30.

Tax Knowledge Diffusion via Strategic Alliances

TRR 266 Accounting for Transparency Working Paper Series No. 17
Number of pages: 52 Posted: 13 Feb 2020 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University and Paderborn University
Downloads 93
31.

Tax Complexity in Australia – A Survey-Based Comparison to the OECD Average

TRR 266 Accounting for Transparency Working Paper Series No. 14
Number of pages: 29 Posted: 03 Feb 2020 Last Revised: 27 Apr 2021
Working Paper Series
Paderborn University
Downloads 111
32.

Do Tax Incentives Reduce Investment Quality?

TRR 266 Accounting for Transparency Working Paper Series No. 21
Number of pages: 45 Posted: 31 Jan 2020 Last Revised: 30 Apr 2021
Working Paper Series
Otto-von-Guericke-Universität Magdeburg, WHU - Otto Beisheim School of Management and University of Wuppertal - Department of Economics
Downloads 73
33.

The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries

WU International Taxation Research Paper Series No. 2020-03, TRR 266 Accounting for Transparency Working Paper Series No. 13
Number of pages: 60 Posted: 28 Jan 2020 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Paderborn University and University of Mannheim - Accounting and Taxation
Downloads 183
34.

Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives

TRR 266 Accounting for Transparency Working Paper Series No. 52
Number of pages: 73 Posted: 18 Dec 2019 Last Revised: 05 Jun 2021
Working Paper Series
Catholic University of Lille - IESEG School of Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Humboldt University of Berlin - School of Business and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 380
35.

Banks and Corporate Income Taxation: A Review

TRR 266 Accounting for Transparency Working Paper Series No. 10
Number of pages: 45 Posted: 17 Dec 2019 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University
Downloads 81
36.

Corporate Tax Avoidance and the Real Effects of Taxation: A Review

TRR 266 Accounting for Transparency Working Paper Series No. 34
Number of pages: 97 Posted: 16 Dec 2019 Last Revised: 30 Apr 2021
Working Paper Series
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 469
37.

Is Firm-Level Political Exposure Priced?

TRR 266 Accounting for Transparency Working Paper Series No. 9
Number of pages: 52 Posted: 13 Nov 2019 Last Revised: 30 Apr 2021
Working Paper Series
London Business School, Frankfurt School of Finance and Management, London Business School - Institute of Finance and Accounting, London Business School and London Business School
Downloads 284
38.

Technological Changes and Countries' Tax Policy Design

TRR 266 Accounting for Transparency Working Paper Series No. 12
Number of pages: 56 Posted: 31 Oct 2019 Last Revised: 05 May 2021
Working Paper Series
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and Tilburg University - Tilburg School of Economics and Management
Downloads 93
39.

Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

ZEW - Centre for European Economic Research Discussion Paper No. 19-042, 10/2019, TRR 266 Accounting for Transparency Working Paper Series No. 19
Number of pages: 76 Posted: 22 Oct 2019 Last Revised: 30 Apr 2021
Working Paper Series
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 83
40.

Do Consumers Pay the Corporate Tax?

TRR 266 Accounting for Transparency Working Paper Series No. 15
Number of pages: 51 Posted: 22 Oct 2019 Last Revised: 26 May 2021
Working Paper Series
WHU - Otto Beisheim School of Management, ESMT Berlin and WHU - Otto Beisheim School of Management
Downloads 206
41.

Tax Avoidance - Are Banks Any Different?

TRR 266 Accounting for Transparency Working Paper Series No. 2
Number of pages: 64 Posted: 12 Jul 2019 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University and Paderborn University
Downloads 148
42.

Religion and Ownership

TRR 266 Accounting for Transparency Working Paper Series No. 3
Number of pages: 63 Posted: 12 Jul 2019 Last Revised: 30 Apr 2021
Working Paper Series
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Frankfurt School of Finance and Management and LMU Munich
Downloads 109
43.

Does Learning About Low GAAP Reporting Quality Change Investors' Perceptions of Aggressive Non-GAAP Reporting Choices?

TRR 266 Accounting for Transparency Working Paper Series No. 1
Number of pages: 53 Posted: 08 Jul 2019 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University, Paderborn University, TRR 266 Accounting for Transparency and Paderborn University
Downloads 269
44.

Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

WU International Taxation Research Paper Series No. 2018-09, TRR 266 Accounting for Transparency Working Paper Series No. 28
Number of pages: 76 Posted: 14 Dec 2018 Last Revised: 30 Apr 2021
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 216
45.

Firm Value Effects of Targeted Disclosure Regulation: The Role of Reputational Costs

TRR 266 Accounting for Transparency Working Paper Series No. 18
Number of pages: 70 Posted: 18 Jul 2018 Last Revised: 30 Apr 2021
Working Paper Series
Carl von Ossietzky University of Oldenburg and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 255