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


This Subproject investigates 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. It is studied how information spill over effects across private firms with more or less strict reporting requirements affect the investment efficiency of private firms. In addition, the effect of private firm transparency on the market for mergers and acquisitions is explored and how private firm transparency interacts with the labour market.
This Subproject investigates 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. It is studied how information spill over effects across private firms with more or less strict reporting requirements affect the investment efficiency of private firms. In addition, the effect of private firm transparency on the market for mergers and acquisitions is explored and how private firm transparency interacts with the labour 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

Research Areas
Business Administration

Last updated on 2022-20-01 at 21:17