CRC-TRR 266/1: Real Effects of Transparency (SP B04)


Gassen, Müller and Sellhorn investigate the impact of financial transparency on investment and product markets. They first collect field evidence, in cooperation with other projects, via surveys and interviews with standard setters, users and firms on how financial reporting generates real effects on investment and product markets. The subsequent subprojects will test the suggested mechanisms using observational data. The project will use regulatory innovations to test for real effects of transparency on diverse outcomes such as firm location choices, consumer activism, environmental policy choices, pension plans, lease contracts and incentive systems.


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

Participating external organizations

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

Related umbrella project

Research Areas
Business Administration

Last updated on 2021-30-07 at 13:41