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27 Publications
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
B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
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
M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
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
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
2026 | Journal Article | LibreCat-ID: 65860 | 
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
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M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
2026 | Journal Article | LibreCat-ID: 65894 |
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).
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R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics & Finance 109 (2026).
2025 | Working Paper | LibreCat-ID: 65863 |
Brexit and European Corporate Bond Markets
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
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B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
2024 | Journal Article | LibreCat-ID: 65861 |
Are firms (getting) ready for the corporate sustainability reporting directive?
U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
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U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
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.
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B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
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.
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M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
2022 | Working Paper | LibreCat-ID: 37089 |
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.
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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.
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
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, TRR 266 Accounting for Transparency, 2022.
2021 | Newspaper Article | LibreCat-ID: 65864 |
Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.
J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
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J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
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
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
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
A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.
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
A. Valentincic, A. Novak, U. Kosi, in: 2016.
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
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
2014 | Conference Paper | LibreCat-ID: 37107
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2014.
LibreCat
A. Florou, U. Kosi, in: 2014.
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
U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
2014 | Working Paper | LibreCat-ID: 4879 |
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.
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J. Koren, U. Kosi, A. Valentincic, Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?, 2014.
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.
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U. Kosi, J. Koren, A. Valentincic, in: 2013.