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33 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
@article{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2026, title={Cost of debt for private firms revisited: voluntary audits as a reflection of risk}, volume={109}, DOI={10.1016/j.iref.2026.105474}, number={105474}, journal={International Review of Economics & Finance}, publisher={Elsevier }, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2026} }
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2026 | Journal Article | LibreCat-ID: 65860 |
@article{Gulenko_Kohlhase_Kosi_2026, title={The Role of Stakeholders in CSR Reporting of Non-Listed Banks}, DOI={10.1080/17449480.2026.2631702}, journal={Accounting in Europe}, publisher={Informa UK Limited}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2026}, pages={1–35} }
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2026 | Working Paper | LibreCat-ID: 66348
@book{Rahali_Beyer_Gassen_Geschonke, title={Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank}, author={Rahali, Mahdi and Beyer, Bianca and Gassen, Joachim and Geschonke, Sebastian} }
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2026 | Working Paper | LibreCat-ID: 66357
@book{Rahali, title={COVID-19 insolvency moratoria, firm selection, and allocative efficiency}, author={Rahali, Mahdi} }
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2026 | Working Paper | LibreCat-ID: 65862
@book{Beyer_Flagmeier_Kosi_2026, series={TRR 266 Accounting for Transparency Working Paper Series No. 143}, title={Private Peers’ Disclosure Transparency and Public Firms’ Information Environment}, DOI={10.2139/ssrn.4438123}, publisher={TRR 266 Accounting for Transparency}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2026}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 143} }
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2026 | Working Paper | LibreCat-ID: 65896
@book{Böing_Kosi, title={Dissemination of information by small caps}, author={Böing, Dennis and Kosi, Urska} }
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2026 | Working Paper | LibreCat-ID: 66347
@book{Rahali_Kosi_Gassen, title={The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap}, author={Rahali, Mahdi and Kosi, Urska and Gassen, Joachim} }
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2025 | Working Paper | LibreCat-ID: 65863 |
@book{Franke_Kosi_Stoczek_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 190}, title={Brexit and European Corporate Bond Markets}, DOI={10.2139/ssrn.5230141}, publisher={TRR 266 Accounting for Transparency }, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 190} }
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2024 | Journal Article | LibreCat-ID: 65861 |
@article{Kosi_Relard_2024, title={Are firms (getting) ready for the corporate sustainability reporting directive?}, volume={32}, DOI={10.1007/s00550-024-00541-1}, number={15}, journal={Sustainability Nexus Forum}, publisher={Springer Science and Business Media LLC}, author={Kosi, Urska and Relard, Paula}, year={2024} }
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2022 | Working Paper | LibreCat-ID: 37131
@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37088
@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, DOI={10.2139/ssrn.4040946}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37089 |
@book{Ahlers_Edossa_Kosi_Uckert_2022, title={Insolvency Process in Germany and the insol database: A Research Note}, publisher={TRR 266 Accounting for Transparency}, author={Ahlers, Theresa and Edossa, Fikir Worku and Kosi, Urska and Uckert, Mathias}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37070
@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure affect public peers’ information environment?}, publisher={TRR 266 Accounting for Transparency}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2022} }
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2021 | Newspaper Article | LibreCat-ID: 65864 |
@article{Gassen_Kosi_2021, title={Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.}, journal={Bankruptcies: A victim of the corona crisis?}, author={Gassen, Joachim and Kosi, Urska}, year={2021} }
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2018 | Journal Article | LibreCat-ID: 5101
@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of IFRS adoption}, volume={37}, DOI={10.1016/j.jaccpubpol.2018.09.004}, number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier}, author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018}, pages={376–401} }
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2017 | Working Paper | LibreCat-ID: 3540
@book{Flagmeier_Müller_2017, title={Tax loss carryforward disclosure and uncertainty}, author={Flagmeier, Vanessa and Müller, Jens}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 3545
@book{Flagmeier_2017, title={The information content of tax loss carryforwards: IAS 12 vs. valuation allowance}, author={Flagmeier, Vanessa}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 4702
@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }
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2017 | Journal Article | LibreCat-ID: 3542
@article{Valentincic_Novak_Kosi_2017, title={Accounting quality in private firms during the transition towards international standards}, volume={14}, DOI={10.1080/17449480.2017.1378821}, number={3}, journal={Accounting in Europe}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2017}, pages={358–387} }
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2016 | Journal Article | LibreCat-ID: 4034
@article{Florou_Kosi_Pope_2016, title={Are international accounting standards more credit relevant than domestic standards?}, volume={47}, DOI={10.1080/00014788.2016.1224968}, number={1}, journal={Accounting and Business Research}, author={Florou, Annita and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }
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