Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/312601 
Year of Publication: 
2024
Citation: 
[Journal:] Schmalenbach Journal of Business Research (SBUR) [ISSN:] 2366-6153 [Volume:] 76 [Issue:] 4 [Year:] 2024 [Pages:] 573-611
Publisher: 
Springer, Heidelberg
Abstract: 
This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and their regulation affect transparency and illustrate selected economic consequences of transparency. We use three analyses to exemplify our research approach. These analyses illustrate that (i) firms use tax literacy and tax advice as substitutes in their strategies to cope with signals sent by tax regulators about complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design hybrid work environments that facilitate information exchange within the firm, and (iii) managers' understanding of how financial statement users benefit from firm disclosures affects the managers' assessments of disclosure regulation. Overall we argue that transparency is context-specific, hard to achieve, and often has ambiguous consequences. We conclude by highlighting selected transparency-related questions that interdisciplinary work with a particular emphasis on institutional details can meaningfully address.
Subjects: 
Business taxation
Disclosure
Financial accounting
Hybrid work
Management controls
Managerial accounting
Tax advice
Tax complexity
Tax literacy
Transparency
JEL: 
M41
D82
H25
H32
L21
M12
J24
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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