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33 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
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,” International Review of Economics & Finance, vol. 109, Art. no. 105474, 2026, doi: 10.1016/j.iref.2026.105474.
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2026 | Journal Article | LibreCat-ID: 65860 |
M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting of Non-Listed Banks,” Accounting in Europe, pp. 1–35, 2026, doi: 10.1080/17449480.2026.2631702.
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2026 | Working Paper | LibreCat-ID: 66348
M. Rahali, B. Beyer, J. Gassen, and S. Geschonke, Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank. .
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2026 | Working Paper | LibreCat-ID: 66357
M. Rahali, COVID-19 insolvency moratoria, firm selection, and allocative efficiency. .
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2026 | Working Paper | LibreCat-ID: 65896
D. Böing and U. Kosi, Dissemination of information by small caps. .
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2026 | Working Paper | LibreCat-ID: 66347
M. Rahali, U. Kosi, and J. Gassen, The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap. .
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2025 | Working Paper | LibreCat-ID: 65863 |
B. Franke, U. Kosi, and P. Stoczek, Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency , 2025.
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2024 | Journal Article | LibreCat-ID: 65861 |
U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability reporting directive?,” Sustainability Nexus Forum, vol. 32, no. 1, Art. no. 5, 2024, doi: 10.1007/s00550-024-00541-1.
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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, U. Kosi, and M. 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
B. Beyer, V. Flagmeier, and U. 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 |
J. Gassen and U. 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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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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