TRR 266 Accounting for Transparency - Teilprojekt B02

Overview

Gassen and Kosi investigate the role of transparency in private firm settings. Motivated by findings of the first funding round, the project now focuses on the heterogeneity of private firms along their business lifecycle and posits that the role of private firm transparency likely varies along this dimension. In particular, the project studies the role of accounting in start-ups, analyzes how financial and nonfinancial information affect the hunt for talent, investigates the relationship between transparency and sustainable innovations, and—using data generated together with C02 during the first funding period—examines the role of private firm transparency in the insolvency process.

Key Facts

Grant Number:
TRR 266/2 2023 - 403041268
Project duration:
07/2023 - 06/2027
Funded by:
DFG
Website:
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More Information

Principal Investigators

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Prof. Dr. Urska Kosi

Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung

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Joachim Gassen

Humboldt-Universität zu Berlin

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Project Team

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Prof. Dr. Urska Kosi

Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung

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Dennis Großmann, M.Sc.

Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung

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Simone Euler

Humboldt-Universität zu Berlin

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Joachim Gassen

Humboldt-Universität zu Berlin

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Lisa Lüttke

Humboldt-Universität zu Berlin

Cooperating Institutions

Humboldt-Universität zu Berlin

Cooperating Institution

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