Cost of debt for private firms revisited: voluntary audits as a reflection of risk
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics &; Finance 109 (2026).

The Role of Stakeholders in CSR Reporting of Non-Listed Banks
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.

Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank
M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.

COVID-19 insolvency moratoria, firm selection, and allocative efficiency
M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.

Private Peers’ Disclosure Transparency and Public Firms’ Information Environment
B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.

Dissemination of information by small caps
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.

The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap
M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.

Brexit and European Corporate Bond Markets
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.

Are firms (getting) ready for the corporate sustainability reporting directive?
U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).

Information Leaks and Voluntary Disclosure
M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.

Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.

CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.

Insolvency Process in Germany and the insol database: A Research Note
T. Ahlers, F.W. Edossa, U. Kosi, M. Uckert, Insolvency Process in Germany and the Insol Database: A Research Note, TRR 266 Accounting for Transparency, 2022.

Does private firms’ disclosure affect public peers’ information environment?
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, TRR 266 Accounting for Transparency, 2022.

Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis
M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.

The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, 2021.

Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU
T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).

Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.
J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).

Information Design in Coordination Games with Risk Dominant Equilibrium Selection
M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.

Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?
B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.