TRR 266 Accounting for Transparency - Teilprojekt B02

Gassen and Kosi investigate the role of transparency in private firm settings. Motivated by findings of the first funding round, the project now focuses on the heterogeneity of private firms along their business lifecycle and posits that the role of private firm transparency likely varies along this dimension. In particular, the project studies the role of accounting in start-ups, analyzes how financial and nonfinancial information affect the hunt for talent, investigates the relationship between transparency and sustainable innovations, and—using data generated together with C02 during the first funding period—examines the role of private firm transparency in the insolvency process.