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25 Publications
2022 | Working Paper | LibreCat-ID: 37070
Beyer B, Flagmeier V, Kosi U. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?; 2022.
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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.
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2022 | Working Paper | LibreCat-ID: 37089
Ahlers T, Edossa FW, Uckert M, Kosi U. Insolvcency Process in Germany and the Insol Database: A Research Note.; 2022.
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2021 | Working Paper | LibreCat-ID: 37136
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.; 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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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.
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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
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2014 | Conference Paper | LibreCat-ID: 37107
Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2014.
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2014 | Working Paper | LibreCat-ID: 37090
Koren J, Kosi U, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2014.
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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
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2014 | Journal Article | LibreCat-ID: 4879
Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal . Published online 2014.
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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.
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2013 | Conference Paper | LibreCat-ID: 37115
Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.
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2013 | Journal Article | LibreCat-ID: 3549
Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review. 2013;22(1):117-150. doi:10.1080/09638180.2012.661938
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