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.
33 Publications
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).
LibreCat
| DOI
| Download (ext.)
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics & Finance 109 (2026).
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.
LibreCat
| DOI
| Download (ext.)
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
2026 | Working Paper | LibreCat-ID: 66348
Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank
M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
LibreCat
M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
2026 | Working Paper | LibreCat-ID: 66357
COVID-19 insolvency moratoria, firm selection, and allocative efficiency
M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
LibreCat
M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
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: 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 | 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.
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.
LibreCat
| DOI
| Download (ext.)
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).
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| Files available
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.
LibreCat
| DOI
| Download (ext.)
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.
LibreCat
| Files available
| Download (ext.)
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).
LibreCat
| Download (ext.)
J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
2018 | Journal Article | LibreCat-ID: 5101
Product market effects of IFRS adoption
J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy 37 (2018) 376–401.
LibreCat
| DOI
J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy 37 (2018) 376–401.
2017 | Working Paper | LibreCat-ID: 3540
Tax loss carryforward disclosure and uncertainty
V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
LibreCat
V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
2017 | Working Paper | LibreCat-ID: 3545
The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
LibreCat
V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
LibreCat
| DOI
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
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.