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33 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
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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
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2026 | Working Paper | LibreCat-ID: 66348
Rahali M, Beyer B, Gassen J, Geschonke S. Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank.
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2026 | Working Paper | LibreCat-ID: 66357
Rahali M. COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency.
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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
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2026 | Working Paper | LibreCat-ID: 65896
Böing D, Kosi U. Dissemination of Information by Small Caps.
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2026 | Working Paper | LibreCat-ID: 66347
Rahali M, Kosi U, Gassen J. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap.
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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
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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
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2022 | Working Paper | LibreCat-ID: 37131
Franke B, Kosi U, Stoczek P. Current Developments in the European Corporate Bond Market.; 2022.
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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
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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.
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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.
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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.
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2018 | Journal Article | LibreCat-ID: 5101
Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption. Journal of Accounting and Public Policy. 2018;37(5):376-401. doi:10.1016/j.jaccpubpol.2018.09.004
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2017 | Working Paper | LibreCat-ID: 3540
Flagmeier V, Müller J. Tax Loss Carryforward Disclosure and Uncertainty.; 2017.
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2017 | Working Paper | LibreCat-ID: 3545
Flagmeier V. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance.; 2017.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier V, Müller J, Sureth-Sloane C. When Do Managers Highlight Their Effective Tax Rate? Vol 214.; 2017. doi:arqus Working Paper No. 214
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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
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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
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