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 | Journal Article | LibreCat-ID: 65894 | OA
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026). Cost of debt for private firms revisited: voluntary audits as a reflection of risk. International Review of Economics & Finance, 109, Article 105474. https://doi.org/10.1016/j.iref.2026.105474
LibreCat | DOI | Download (ext.)
 
[26]
2026 | Journal Article | LibreCat-ID: 65860 | OA
Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
LibreCat | DOI | Download (ext.)
 
[25]
2026 | Working Paper | LibreCat-ID: 65862
Beyer, B., Flagmeier, V., & Kosi, U. (2026). Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency. https://doi.org/10.2139/ssrn.4438123
LibreCat | DOI
 
[24]
2026 | Working Paper | LibreCat-ID: 66347
Rahali, M., Kosi, U., & Gassen, J. (n.d.). The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap.
LibreCat
 
[23]
2026 | Working Paper | LibreCat-ID: 65896
Böing, D., & Kosi, U. (n.d.). Dissemination of information by small caps.
LibreCat
 
[22]
2025 | Working Paper | LibreCat-ID: 65863 | OA
Franke, B., Kosi, U., & Stoczek, P. (2025). Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency . https://doi.org/10.2139/ssrn.5230141
LibreCat | DOI | Download (ext.)
 
[21]
2024 | Journal Article | LibreCat-ID: 65861 | OA
Kosi, U., & Relard, P. (2024). Are firms (getting) ready for the corporate sustainability reporting directive? Sustainability Nexus Forum, 32(1), Article 5. https://doi.org/10.1007/s00550-024-00541-1
LibreCat | DOI | Download (ext.)
 
[20]
2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
LibreCat | Files available
 
[19]
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. https://doi.org/10.2139/ssrn.4040946
LibreCat | DOI | Download (ext.)
 
[18]
2022 | Working Paper | LibreCat-ID: 37089 | OA
Ahlers, T., Edossa, F. W., Kosi, U., & Uckert, M. (2022). Insolvency Process in Germany and the insol database: A Research Note. TRR 266 Accounting for Transparency.
LibreCat | Files available | Download (ext.)
 
[17]
2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment? TRR 266 Accounting for Transparency.
LibreCat
 
[16]
2021 | Newspaper Article | LibreCat-ID: 65864 | OA
Gassen, J., & Kosi, U. (2021). Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency. Bankruptcies: A Victim of the Corona Crisis?
LibreCat | Download (ext.)
 
[15]
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821
LibreCat | DOI
 
[14]
2016 | Journal Article | LibreCat-ID: 4034
Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968
LibreCat | DOI
 
[13]
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy.
LibreCat
 
[12]
2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142-015-9325-z
LibreCat | DOI
 
[11]
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
LibreCat
 
[10]
2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
LibreCat | DOI
 
[9]
2014 | Working Paper | LibreCat-ID: 4879 | OA
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? https://doi.org/10.2139/ssrn.2373987
LibreCat | DOI | Download (ext.)
 
[8]
2013 | Conference Paper | LibreCat-ID: 37109
Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.
LibreCat | Download (ext.)
 
[7]
2013 | Conference Paper | LibreCat-ID: 37115
Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain.
LibreCat
 
[6]
2013 | Journal Article | LibreCat-ID: 3549
Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938
LibreCat | DOI
 
[5]
2013 | Conference Paper | LibreCat-ID: 37110
Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
LibreCat
 
[4]
2009 | Book Review | LibreCat-ID: 37135
Kosi, U. (2009). International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). In The International Journal of Accounting (Vol. 44, Issue 4, pp. 415–418).
LibreCat
 
[3]
2008 | Journal Article | LibreCat-ID: 3546
Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting, 35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078.x
LibreCat | DOI
 
[2]
2006 | Book Chapter | LibreCat-ID: 37123
Tekavic, M., Peljhan, D., & Kosi, U. (2006). Advances in performance measurement: evidence from Slovenian companies. In Z. Sevic (Ed.), Accounting and Finance in Transition (pp. 139–162). Greenwich University Press.
LibreCat
 
[1]
2006 | Journal Article | LibreCat-ID: 4036
Peljhan, D., Tekavcic, M., & Kosi, U. (2006). Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition, 139–162.
LibreCat
 
Marked Publication(s)

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27 Publications

Mark all

[27]
2026 | Journal Article | LibreCat-ID: 65894 | OA
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026). Cost of debt for private firms revisited: voluntary audits as a reflection of risk. International Review of Economics & Finance, 109, Article 105474. https://doi.org/10.1016/j.iref.2026.105474
LibreCat | DOI | Download (ext.)
 
[26]
2026 | Journal Article | LibreCat-ID: 65860 | OA
Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
LibreCat | DOI | Download (ext.)
 
[25]
2026 | Working Paper | LibreCat-ID: 65862
Beyer, B., Flagmeier, V., & Kosi, U. (2026). Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency. https://doi.org/10.2139/ssrn.4438123
LibreCat | DOI
 
[24]
2026 | Working Paper | LibreCat-ID: 66347
Rahali, M., Kosi, U., & Gassen, J. (n.d.). The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap.
LibreCat
 
[23]
2026 | Working Paper | LibreCat-ID: 65896
Böing, D., & Kosi, U. (n.d.). Dissemination of information by small caps.
LibreCat
 
[22]
2025 | Working Paper | LibreCat-ID: 65863 | OA
Franke, B., Kosi, U., & Stoczek, P. (2025). Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency . https://doi.org/10.2139/ssrn.5230141
LibreCat | DOI | Download (ext.)
 
[21]
2024 | Journal Article | LibreCat-ID: 65861 | OA
Kosi, U., & Relard, P. (2024). Are firms (getting) ready for the corporate sustainability reporting directive? Sustainability Nexus Forum, 32(1), Article 5. https://doi.org/10.1007/s00550-024-00541-1
LibreCat | DOI | Download (ext.)
 
[20]
2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
LibreCat | Files available
 
[19]
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. https://doi.org/10.2139/ssrn.4040946
LibreCat | DOI | Download (ext.)
 
[18]
2022 | Working Paper | LibreCat-ID: 37089 | OA
Ahlers, T., Edossa, F. W., Kosi, U., & Uckert, M. (2022). Insolvency Process in Germany and the insol database: A Research Note. TRR 266 Accounting for Transparency.
LibreCat | Files available | Download (ext.)
 
[17]
2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment? TRR 266 Accounting for Transparency.
LibreCat
 
[16]
2021 | Newspaper Article | LibreCat-ID: 65864 | OA
Gassen, J., & Kosi, U. (2021). Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency. Bankruptcies: A Victim of the Corona Crisis?
LibreCat | Download (ext.)
 
[15]
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821
LibreCat | DOI
 
[14]
2016 | Journal Article | LibreCat-ID: 4034
Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968
LibreCat | DOI
 
[13]
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy.
LibreCat
 
[12]
2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142-015-9325-z
LibreCat | DOI
 
[11]
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
LibreCat
 
[10]
2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
LibreCat | DOI
 
[9]
2014 | Working Paper | LibreCat-ID: 4879 | OA
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? https://doi.org/10.2139/ssrn.2373987
LibreCat | DOI | Download (ext.)
 
[8]
2013 | Conference Paper | LibreCat-ID: 37109
Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.
LibreCat | Download (ext.)
 
[7]
2013 | Conference Paper | LibreCat-ID: 37115
Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain.
LibreCat
 
[6]
2013 | Journal Article | LibreCat-ID: 3549
Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938
LibreCat | DOI
 
[5]
2013 | Conference Paper | LibreCat-ID: 37110
Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
LibreCat
 
[4]
2009 | Book Review | LibreCat-ID: 37135
Kosi, U. (2009). International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). In The International Journal of Accounting (Vol. 44, Issue 4, pp. 415–418).
LibreCat
 
[3]
2008 | Journal Article | LibreCat-ID: 3546
Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting, 35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078.x
LibreCat | DOI
 
[2]
2006 | Book Chapter | LibreCat-ID: 37123
Tekavic, M., Peljhan, D., & Kosi, U. (2006). Advances in performance measurement: evidence from Slovenian companies. In Z. Sevic (Ed.), Accounting and Finance in Transition (pp. 139–162). Greenwich University Press.
LibreCat
 
[1]
2006 | Journal Article | LibreCat-ID: 4036
Peljhan, D., Tekavcic, M., & Kosi, U. (2006). Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition, 139–162.
LibreCat
 
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Citation Style: APA

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