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25 Publications
2022 | Working Paper | LibreCat-ID: 37070
B. Beyer, V. Flagmeier, and U. Kosi, Does private firms’ disclosure affect public peers’ information environment? 2022.
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2022 | Working Paper | LibreCat-ID: 37131
B. Franke, U. Kosi, and P. Stoczek, Current developments in the European corporate bond market. 2022.
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2022 | Working Paper | LibreCat-ID: 37088
M. Gulenko, S. Kohlhase, and 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
T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, Insolvcency Process in Germany and the insol database: A research Note. 2022.
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2021 | Working Paper | LibreCat-ID: 37136
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.
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2017 | Working Paper | LibreCat-ID: 3540
V. Flagmeier and J. Müller, Tax loss carryforward disclosure and uncertainty. 2017.
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2017 | Working Paper | LibreCat-ID: 3545
V. Flagmeier, The information content of tax loss carryforwards: IAS 12 vs. valuation allowance. 2017.
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2017 | Journal Article | LibreCat-ID: 3542
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” Accounting in Europe, vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.
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2016 | Journal Article | LibreCat-ID: 4034
A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.
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2015 | Journal Article | LibreCat-ID: 4035
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142.
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2014 | Conference Paper | LibreCat-ID: 37107
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the DART Research Seminar, Graz, Austria, 2014.
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2014 | Working Paper | LibreCat-ID: 37090
J. Koren, U. Kosi, and A. Valentincic, 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
U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process,” Accounting in Europe, vol. 11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.
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2014 | Journal Article | LibreCat-ID: 4879
J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” SSRN Electronic Journal , 2014.
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2013 | Conference Paper | LibreCat-ID: 37109
U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.
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2013 | Journal Article | LibreCat-ID: 3549
U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.
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