CRC-TRR 266/1: Private Firm Transparency (SP B02)


Gassen and Kosi (B02) investigate the effects of private firm financial reporting transparency as private firms constitute a central part of economic activity and as the less complex environment of private firms allows for cleaner identification of underlying mechanisms. They study how information spillover effects across private firms with more or less strict reporting requirements affect the investment efficiency of private firms. In addition, they explore the effect of private firm transparency on the market for mergers and acquisitions and how private firm transparency interacts with the labor market.


Principal Investigators
Gassen, Joachim Prof. Dr. (Details) (Accounting and Auditing)

Participating external organizations

Duration of Project
Start date: 07/2019
End date: 06/2023

Last updated on 2021-26-04 at 15:46