(How) wil ESRS increase transparency? Paper presented at Journal of Accounting Research Registered Report Conference

Today, we had the privilege to have our registered report on the upcoming mandatory ESRS adoption presented at the Journal of Accounting Research 2024 Registered Report Conference! The study is co-authored by AccSus’ Katharina Hombach and Inga Meringdal as well as Charlotte Donau and Maximilian Müller (both University of Cologne) and Thorsten Sellhorn and Victor Wagner (both LMU University of Munich).

A special feature of this conference is that it provides the authors with the opportunity to collect valuable feedback on their research design choices before actually executing the study. Thanks to all participants for an inspiring discussion and to TRR 266 for supporting our study! More information on the conference website! For those who missed the conference, you can (re-)watch it on YouTube.