SBUR Special Issue on Transparency: New Forms, Causes, and Consequences

Transparency in an Age of Digitalization and Responsibility
Georg Reischauer, Thomas Hess, Thorsten Sellhorn, Erik Theissen

Tax Loss Carryforward Disclosure
Vanessa Flagmeier, Jens Müller

The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR
Raphael Müller, Johannes Voget, Jan Zental

Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting
Jannis Bischof, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, Caren Sureth-Sloane

Changes in the Perception of Error Announcements from the German Two-Tier Enforcement
Marc Berninger

Shadows in the Spotlight: Navigating Organizational Transparency in Digital Contexts
Oana Brindusa Albu, Lars Thøger Christensen

How Digital Twins Impact Responsiveness: A Dynamic Fit Approach to Information Processing for High-Involvement Product Demand Management
Dominik Oehlschläger, Andreas H. Glas, Michael Eßig

All issues of SBUR are available open access on the Springer-Verlag website: https://link.springer.com/journal/41471