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25 Publications


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?, 2022.
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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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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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2022 | Working Paper | LibreCat-ID: 37089
Insolvcency Process in Germany and the insol database: A research Note
T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
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2021 | Working Paper | LibreCat-ID: 37136
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, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.
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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.
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2017 | Working Paper | LibreCat-ID: 3540
Tax loss carryforward disclosure and uncertainty
V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
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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.
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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.
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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.
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