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.

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.

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

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

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).

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).

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.

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

Accounting quality in private firms during the transition towards international standards
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.

Are international accounting standards more credit relevant than domestic standards?
A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.

Accounting quality in private firms during the transition to international standards
A. Valentincic, A. Novak, U. Kosi, in: 2016.

Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.

Does mandatory IFRS adoption facilitate debt financing? 
A. Florou, U. Kosi, in: 2014.

Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process
U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.

Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
J. Koren, U. Kosi, A. Valentincic, Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?, 2014.

Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
U. Kosi, J. Koren, A. Valentincic, in: 2013.