Our team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.
Reichelstein and Rohlfing-Bastian strive to understand the nature of information that firms, regulators, and investors need to make, incentivize and monitor investment decisions. Since investment efficiency is a core objective of firms and regulators alike, the work explores a rational approach to regulatory rule making. Besides developing the reporting designs, the project also uses archival and field data to explore whether regulators and firms establish reporting regimes that represent the key features of their theoretical designs. Read more