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33 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” International Review of Economics & Finance 109 (2026). https://doi.org/10.1016/j.iref.2026.105474.
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2026 | Journal Article | LibreCat-ID: 65860 |
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35. https://doi.org/10.1080/17449480.2026.2631702.
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2026 | Working Paper | LibreCat-ID: 66348
Rahali, Mahdi, Bianca Beyer, Joachim Gassen, and Sebastian Geschonke. Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
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2026 | Working Paper | LibreCat-ID: 66357
Rahali, Mahdi. COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
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2026 | Working Paper | LibreCat-ID: 65862
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency Working Paper Series No. 143. TRR 266 Accounting for Transparency, 2026. https://doi.org/10.2139/ssrn.4438123.
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2026 | Working Paper | LibreCat-ID: 65896
Böing, Dennis, and Urska Kosi. Dissemination of Information by Small Caps, n.d.
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2026 | Working Paper | LibreCat-ID: 66347
Rahali, Mahdi, Urska Kosi, and Joachim Gassen. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
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2025 | Working Paper | LibreCat-ID: 65863 |
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency Working Paper Series No. 190. TRR 266 Accounting for Transparency , 2025. https://doi.org/10.2139/ssrn.5230141.
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2024 | Journal Article | LibreCat-ID: 65861 |
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum 32, no. 1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022. https://doi.org/10.2139/ssrn.4040946.
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2022 | Working Paper | LibreCat-ID: 37089 |
Ahlers, Theresa, Fikir Worku Edossa, Urska Kosi, and Mathias Uckert. 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, Bianca, Vanessa Flagmeier, and Urska Kosi. 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, Joachim, and Urska Kosi. “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, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market Effects of IFRS Adoption.” Journal of Accounting and Public Policy 37, no. 5 (2018): 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004.
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2017 | Working Paper | LibreCat-ID: 3540
Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and Uncertainty, 2017.
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2017 | Working Paper | LibreCat-ID: 3545
Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214.
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.
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