Urska Kosi

Department 2: Taxation, Accounting and Finance
Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung
Center for Tax and Accounting Research (CETAR)
urska.kosi@uni-paderborn.de
ID
54068

27 Publications

Mark all

[27]
2026 | Working Paper | LibreCat-ID: 65862
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.
LibreCat | DOI
 
[26]
2026 | Working Paper | LibreCat-ID: 66347
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.
LibreCat
 
[25]
2026 | Working Paper | LibreCat-ID: 65896
Dissemination of information by small caps
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
LibreCat
 
[24]
2026 | Journal Article | LibreCat-ID: 65860 | OA
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
LibreCat | DOI | Download (ext.)
 
[23]
2026 | Journal Article | LibreCat-ID: 65894 | OA
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).
LibreCat | DOI | Download (ext.)
 
[22]
2025 | Working Paper | LibreCat-ID: 65863 | OA
Brexit and European Corporate Bond Markets
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
LibreCat | DOI | Download (ext.)
 
[21]
2024 | Journal Article | LibreCat-ID: 65861 | OA
Are firms (getting) ready for the corporate sustainability reporting directive?
U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
LibreCat | DOI | Download (ext.)
 
[20]
2022 | Working Paper | LibreCat-ID: 37131
Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
LibreCat | Files available
 
[19]
2022 | Working Paper | LibreCat-ID: 37088
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.
LibreCat | DOI | Download (ext.)
 
[18]
2022 | Working Paper | LibreCat-ID: 37089 | OA
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.
LibreCat | Files available | Download (ext.)
 
[17]
2022 | Working Paper | LibreCat-ID: 37070
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.
LibreCat
 
[16]
2021 | Newspaper Article | LibreCat-ID: 65864 | OA
Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.
J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
LibreCat | Download (ext.)
 
[15]
2017 | Journal Article | LibreCat-ID: 3542
Accounting quality in private firms during the transition towards international standards
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
LibreCat | DOI
 
[14]
2016 | Journal Article | LibreCat-ID: 4034
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.
LibreCat | DOI
 
[13]
2016 | Conference Paper | LibreCat-ID: 37098
Accounting quality in private firms during the transition to international standards
A. Valentincic, A. Novak, U. Kosi, in: 2016.
LibreCat
 
[12]
2015 | Journal Article | LibreCat-ID: 4035
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
LibreCat | DOI
 
[11]
2014 | Conference Paper | LibreCat-ID: 37107
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2014.
LibreCat
 
[10]
2014 | Journal Article | LibreCat-ID: 4037
Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process
U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
LibreCat | DOI
 
[9]
2014 | Working Paper | LibreCat-ID: 4879 | OA
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.
LibreCat | DOI | Download (ext.)
 
[8]
2013 | Conference Paper | LibreCat-ID: 37109
Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
U. Kosi, J. Koren, A. Valentincic, in: 2013.
LibreCat | Download (ext.)
 
[7]
2013 | Conference Paper | LibreCat-ID: 37115
Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
U. Kosi, A. Florou, P.F. Pope, in: 2013.
LibreCat
 
[6]
2013 | Journal Article | LibreCat-ID: 3549
Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives
U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
LibreCat | DOI
 
[5]
2013 | Conference Paper | LibreCat-ID: 37110
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2013.
LibreCat
 
[4]
2009 | Book Review | LibreCat-ID: 37135
International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)
U. Kosi, The International Journal of Accounting 44 (2009) 415–418.
LibreCat
 
[3]
2008 | Journal Article | LibreCat-ID: 3546
Asset Write-Offs in the Absence of Agency Problems
N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting 35 (2008) 307–330.
LibreCat | DOI
 
[2]
2006 | Book Chapter | LibreCat-ID: 37123
Advances in performance measurement: evidence from Slovenian companies
M. Tekavic, D. Peljhan, U. Kosi, in: Z. Sevic (Ed.), Accounting and Finance in Transition, Greenwich University Press, London, 2006, pp. 139–162.
LibreCat
 
[1]
2006 | Journal Article | LibreCat-ID: 4036
Advances in Performance Measurement: Evidence from Slovenian Companies
D. Peljhan, M. Tekavcic, U. Kosi, Accounting and Finance in Transition (2006) 139–162.
LibreCat
 
Marked Publication(s)

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27 Publications

Mark all

[27]
2026 | Working Paper | LibreCat-ID: 65862
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.
LibreCat | DOI
 
[26]
2026 | Working Paper | LibreCat-ID: 66347
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.
LibreCat
 
[25]
2026 | Working Paper | LibreCat-ID: 65896
Dissemination of information by small caps
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
LibreCat
 
[24]
2026 | Journal Article | LibreCat-ID: 65860 | OA
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
LibreCat | DOI | Download (ext.)
 
[23]
2026 | Journal Article | LibreCat-ID: 65894 | OA
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).
LibreCat | DOI | Download (ext.)
 
[22]
2025 | Working Paper | LibreCat-ID: 65863 | OA
Brexit and European Corporate Bond Markets
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
LibreCat | DOI | Download (ext.)
 
[21]
2024 | Journal Article | LibreCat-ID: 65861 | OA
Are firms (getting) ready for the corporate sustainability reporting directive?
U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
LibreCat | DOI | Download (ext.)
 
[20]
2022 | Working Paper | LibreCat-ID: 37131
Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
LibreCat | Files available
 
[19]
2022 | Working Paper | LibreCat-ID: 37088
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.
LibreCat | DOI | Download (ext.)
 
[18]
2022 | Working Paper | LibreCat-ID: 37089 | OA
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.
LibreCat | Files available | Download (ext.)
 
[17]
2022 | Working Paper | LibreCat-ID: 37070
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.
LibreCat
 
[16]
2021 | Newspaper Article | LibreCat-ID: 65864 | OA
Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.
J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
LibreCat | Download (ext.)
 
[15]
2017 | Journal Article | LibreCat-ID: 3542
Accounting quality in private firms during the transition towards international standards
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
LibreCat | DOI
 
[14]
2016 | Journal Article | LibreCat-ID: 4034
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.
LibreCat | DOI
 
[13]
2016 | Conference Paper | LibreCat-ID: 37098
Accounting quality in private firms during the transition to international standards
A. Valentincic, A. Novak, U. Kosi, in: 2016.
LibreCat
 
[12]
2015 | Journal Article | LibreCat-ID: 4035
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
LibreCat | DOI
 
[11]
2014 | Conference Paper | LibreCat-ID: 37107
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2014.
LibreCat
 
[10]
2014 | Journal Article | LibreCat-ID: 4037
Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process
U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
LibreCat | DOI
 
[9]
2014 | Working Paper | LibreCat-ID: 4879 | OA
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.
LibreCat | DOI | Download (ext.)
 
[8]
2013 | Conference Paper | LibreCat-ID: 37109
Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
U. Kosi, J. Koren, A. Valentincic, in: 2013.
LibreCat | Download (ext.)
 
[7]
2013 | Conference Paper | LibreCat-ID: 37115
Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
U. Kosi, A. Florou, P.F. Pope, in: 2013.
LibreCat
 
[6]
2013 | Journal Article | LibreCat-ID: 3549
Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives
U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
LibreCat | DOI
 
[5]
2013 | Conference Paper | LibreCat-ID: 37110
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2013.
LibreCat
 
[4]
2009 | Book Review | LibreCat-ID: 37135
International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)
U. Kosi, The International Journal of Accounting 44 (2009) 415–418.
LibreCat
 
[3]
2008 | Journal Article | LibreCat-ID: 3546
Asset Write-Offs in the Absence of Agency Problems
N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting 35 (2008) 307–330.
LibreCat | DOI
 
[2]
2006 | Book Chapter | LibreCat-ID: 37123
Advances in performance measurement: evidence from Slovenian companies
M. Tekavic, D. Peljhan, U. Kosi, in: Z. Sevic (Ed.), Accounting and Finance in Transition, Greenwich University Press, London, 2006, pp. 139–162.
LibreCat
 
[1]
2006 | Journal Article | LibreCat-ID: 4036
Advances in Performance Measurement: Evidence from Slovenian Companies
D. Peljhan, M. Tekavcic, U. Kosi, Accounting and Finance in Transition (2006) 139–162.
LibreCat
 
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