Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
27 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of debt for private firms revisited: voluntary audits as a reflection of risk. International Review of Economics & Finance. 2026;109. doi:10.1016/j.iref.2026.105474
LibreCat
| DOI
| Download (ext.)
2026 | Journal Article | LibreCat-ID: 65860 |
Gulenko M, Kohlhase S, Kosi U. The Role of Stakeholders in CSR Reporting of Non-Listed Banks. Accounting in Europe. Published online 2026:1-35. doi:10.1080/17449480.2026.2631702
LibreCat
| DOI
| Download (ext.)
2026 | Working Paper | LibreCat-ID: 65862
Beyer B, Flagmeier V, Kosi U. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency; 2026. doi:10.2139/ssrn.4438123
LibreCat
| DOI
2026 | Working Paper | LibreCat-ID: 66347
Rahali M, Kosi U, Gassen J. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap.
LibreCat
2026 | Working Paper | LibreCat-ID: 65896
Böing D, Kosi U. Dissemination of Information by Small Caps.
LibreCat
2025 | Working Paper | LibreCat-ID: 65863 |
Franke B, Kosi U, Stoczek P. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency ; 2025. doi:10.2139/ssrn.5230141
LibreCat
| DOI
| Download (ext.)
2024 | Journal Article | LibreCat-ID: 65861 |
Kosi U, Relard P. Are firms (getting) ready for the corporate sustainability reporting directive? Sustainability Nexus Forum. 2024;32(1). doi:10.1007/s00550-024-00541-1
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37131
Franke B, Kosi U, Stoczek P. Current Developments in the European Corporate Bond Market.; 2022.
LibreCat
| Files available
2022 | Working Paper | LibreCat-ID: 37088
Gulenko M, Kohlhase S, Kosi U. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms.; 2022. doi:10.2139/ssrn.4040946
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37089 |
Ahlers T, Edossa FW, Kosi U, Uckert M. Insolvency Process in Germany and the Insol Database: A Research Note. TRR 266 Accounting for Transparency; 2022.
LibreCat
| Files available
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37070
Beyer B, Flagmeier V, Kosi U. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? TRR 266 Accounting for Transparency; 2022.
LibreCat
2021 | Newspaper Article | LibreCat-ID: 65864 |
Gassen J, Kosi U. Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency. Bankruptcies: A victim of the corona crisis?. 2021.
LibreCat
| Download (ext.)
2017 | Journal Article | LibreCat-ID: 3542
Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition towards international standards. Accounting in Europe. 2017;14(3):358-387. doi:10.1080/17449480.2017.1378821
LibreCat
| DOI
2016 | Journal Article | LibreCat-ID: 4034
Florou A, Kosi U, Pope PF. Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research. 2016;47(1):1-29. doi:10.1080/00014788.2016.1224968
LibreCat
| DOI
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. In: ; 2016.
LibreCat
2015 | Journal Article | LibreCat-ID: 4035
Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142-015-9325-z
LibreCat
| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
Kosi U, Reither A. Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe. 2014;11(1):89-112. doi:10.1080/17449480.2014.897459
LibreCat
| DOI
2014 | Working Paper | LibreCat-ID: 4879 |
Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?; 2014. doi:10.2139/ssrn.2373987
LibreCat
| DOI
| Download (ext.)
2013 | Conference Paper | LibreCat-ID: 37109
Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? In: ; 2013.
LibreCat
| Download (ext.)