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
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency Working Paper Series No. 143. TRR 266 Accounting for Transparency, 2026. https://doi.org/10.2139/ssrn.4438123.
LibreCat | DOI
 
[26]
2026 | Working Paper | LibreCat-ID: 66347
Rahali, Mahdi, Urska Kosi, and Joachim Gassen. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
LibreCat
 
[25]
2026 | Working Paper | LibreCat-ID: 65896
Böing, Dennis, and Urska Kosi. Dissemination of Information by Small Caps, n.d.
LibreCat
 
[24]
2026 | Journal Article | LibreCat-ID: 65860 | OA
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35. https://doi.org/10.1080/17449480.2026.2631702.
LibreCat | DOI | Download (ext.)
 
[23]
2026 | Journal Article | LibreCat-ID: 65894 | OA
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” International Review of Economics & Finance 109 (2026). https://doi.org/10.1016/j.iref.2026.105474.
LibreCat | DOI | Download (ext.)
 
[22]
2025 | Working Paper | LibreCat-ID: 65863 | OA
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency Working Paper Series No. 190. TRR 266 Accounting for Transparency , 2025. https://doi.org/10.2139/ssrn.5230141.
LibreCat | DOI | Download (ext.)
 
[21]
2024 | Journal Article | LibreCat-ID: 65861 | OA
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum 32, no. 1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
LibreCat | DOI | Download (ext.)
 
[20]
2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
LibreCat | Files available
 
[19]
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022. https://doi.org/10.2139/ssrn.4040946.
LibreCat | DOI | Download (ext.)
 
[18]
2022 | Working Paper | LibreCat-ID: 37089 | OA
Ahlers, Theresa, Fikir Worku Edossa, Urska Kosi, and Mathias 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
Beyer, Bianca, Vanessa Flagmeier, and Urska 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
Gassen, Joachim, and Urska Kosi. “Bankruptcies: A Victim of the Corona Crisis? TRR 266 Accounting for Transparency.” Bankruptcies: A Victim of the Corona Crisis?, 2021.
LibreCat | Download (ext.)
 
[15]
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.
LibreCat | DOI
 
[14]
2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.
LibreCat | DOI
 
[13]
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016.
LibreCat
 
[12]
2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142-015-9325-z.
LibreCat | DOI
 
[11]
2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014.
LibreCat
 
[10]
2014 | Journal Article | LibreCat-ID: 4037
Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.
LibreCat | DOI
 
[9]
2014 | Working Paper | LibreCat-ID: 4879 | OA
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?, 2014. https://doi.org/10.2139/ssrn.2373987.
LibreCat | DOI | Download (ext.)
 
[8]
2013 | Conference Paper | LibreCat-ID: 37109
Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013.
LibreCat | Download (ext.)
 
[7]
2013 | Conference Paper | LibreCat-ID: 37115
Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.
LibreCat
 
[6]
2013 | Journal Article | LibreCat-ID: 3549
Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.
LibreCat | DOI
 
[5]
2013 | Conference Paper | LibreCat-ID: 37110
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.
LibreCat
 
[4]
2009 | Book Review | LibreCat-ID: 37135
Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International Journal of Accounting, 2009.
LibreCat
 
[3]
2008 | Journal Article | LibreCat-ID: 3546
Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting 35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.x.
LibreCat | DOI
 
[2]
2006 | Book Chapter | LibreCat-ID: 37123
Tekavic, Metka, Darja Peljhan, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” In Accounting and Finance in Transition, edited by Zeljko Sevic, 139–62. London: Greenwich University Press, 2006.
LibreCat
 
[1]
2006 | Journal Article | LibreCat-ID: 4036
Peljhan, Darja, Metka Tekavcic, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” Accounting and Finance in Transition, 2006, 139–62.
LibreCat
 
Marked Publication(s)

Search

Filter Publications

Display / Sort

Citation Style: Chicago

Export / Embed

27 Publications

Mark all

[27]
2026 | Working Paper | LibreCat-ID: 65862
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency Working Paper Series No. 143. TRR 266 Accounting for Transparency, 2026. https://doi.org/10.2139/ssrn.4438123.
LibreCat | DOI
 
[26]
2026 | Working Paper | LibreCat-ID: 66347
Rahali, Mahdi, Urska Kosi, and Joachim Gassen. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
LibreCat
 
[25]
2026 | Working Paper | LibreCat-ID: 65896
Böing, Dennis, and Urska Kosi. Dissemination of Information by Small Caps, n.d.
LibreCat
 
[24]
2026 | Journal Article | LibreCat-ID: 65860 | OA
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35. https://doi.org/10.1080/17449480.2026.2631702.
LibreCat | DOI | Download (ext.)
 
[23]
2026 | Journal Article | LibreCat-ID: 65894 | OA
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” International Review of Economics & Finance 109 (2026). https://doi.org/10.1016/j.iref.2026.105474.
LibreCat | DOI | Download (ext.)
 
[22]
2025 | Working Paper | LibreCat-ID: 65863 | OA
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency Working Paper Series No. 190. TRR 266 Accounting for Transparency , 2025. https://doi.org/10.2139/ssrn.5230141.
LibreCat | DOI | Download (ext.)
 
[21]
2024 | Journal Article | LibreCat-ID: 65861 | OA
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum 32, no. 1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
LibreCat | DOI | Download (ext.)
 
[20]
2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
LibreCat | Files available
 
[19]
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022. https://doi.org/10.2139/ssrn.4040946.
LibreCat | DOI | Download (ext.)
 
[18]
2022 | Working Paper | LibreCat-ID: 37089 | OA
Ahlers, Theresa, Fikir Worku Edossa, Urska Kosi, and Mathias 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
Beyer, Bianca, Vanessa Flagmeier, and Urska 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
Gassen, Joachim, and Urska Kosi. “Bankruptcies: A Victim of the Corona Crisis? TRR 266 Accounting for Transparency.” Bankruptcies: A Victim of the Corona Crisis?, 2021.
LibreCat | Download (ext.)
 
[15]
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.
LibreCat | DOI
 
[14]
2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.
LibreCat | DOI
 
[13]
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016.
LibreCat
 
[12]
2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142-015-9325-z.
LibreCat | DOI
 
[11]
2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014.
LibreCat
 
[10]
2014 | Journal Article | LibreCat-ID: 4037
Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.
LibreCat | DOI
 
[9]
2014 | Working Paper | LibreCat-ID: 4879 | OA
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?, 2014. https://doi.org/10.2139/ssrn.2373987.
LibreCat | DOI | Download (ext.)
 
[8]
2013 | Conference Paper | LibreCat-ID: 37109
Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013.
LibreCat | Download (ext.)
 
[7]
2013 | Conference Paper | LibreCat-ID: 37115
Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.
LibreCat
 
[6]
2013 | Journal Article | LibreCat-ID: 3549
Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.
LibreCat | DOI
 
[5]
2013 | Conference Paper | LibreCat-ID: 37110
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.
LibreCat
 
[4]
2009 | Book Review | LibreCat-ID: 37135
Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International Journal of Accounting, 2009.
LibreCat
 
[3]
2008 | Journal Article | LibreCat-ID: 3546
Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting 35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.x.
LibreCat | DOI
 
[2]
2006 | Book Chapter | LibreCat-ID: 37123
Tekavic, Metka, Darja Peljhan, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” In Accounting and Finance in Transition, edited by Zeljko Sevic, 139–62. London: Greenwich University Press, 2006.
LibreCat
 
[1]
2006 | Journal Article | LibreCat-ID: 4036
Peljhan, Darja, Metka Tekavcic, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” Accounting and Finance in Transition, 2006, 139–62.
LibreCat
 
Marked Publication(s)

Search

Filter Publications

Display / Sort

Citation Style: Chicago

Export / Embed