Firm Structure, Corporate Preferences, and Expectations in Accounting and Taxation: Evidence from Firm Surveys (A11*)

Bischof， Dörrenberg和Voget （A11）针对两个相互关联的目标。首先，他们打算在会计和税收方面打开企业决策的黑箱，并检查企业内部的决策过程和结构。在这方面，例如，他们研究公司在成本结构、税收传递和内部产生收益数据方面的决定。其次，他们研究管理者如何形成期望和偏好。例如，他们研究管理者如何形成对盈余管理的预期，或探索税收不确定性对预期和投资决策的作用。鉴于用档案数据解决这些问题的困难，A11使用德国商业小组作为数据生成工具（测量变量并运行调查实验）。

Bischof, Dörrenberg, and Voget (A11) target two interrelated objectives. First, they intend to open the black box of firm decision-making in accounting and taxation and examine the decision processes and structures within firms. In this context, they, for example, study firm decisions with regard to cost structures, the pass-through of taxes, and the internal generation of earnings data. Second, they study how managers form expectations and preferences. For example, they study how managers form expectations with respect to earnings management or explore the role of tax uncertainty for expectations and investment decisions. In light of difficulties in addressing these questions with archival data, A11 uses the German Business Panel as the data-generating vehicle (to measure variables and run survey experiments).