Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
33 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
Ichev, Riste, et al. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” International Review of Economics & Finance, vol. 109, 105474, Elsevier , 2026, doi:10.1016/j.iref.2026.105474.
LibreCat
| DOI
| Download (ext.)
2026 | Journal Article | LibreCat-ID: 65860 |
Gulenko, Maryna, et al. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” Accounting in Europe, Informa UK Limited, 2026, pp. 1–35, doi:10.1080/17449480.2026.2631702.
LibreCat
| DOI
| Download (ext.)
2026 | Working Paper | LibreCat-ID: 66348
Rahali, Mahdi, et al. Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank.
LibreCat
2026 | Working Paper | LibreCat-ID: 66357
Rahali, Mahdi. COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency.
LibreCat
2026 | Working Paper | LibreCat-ID: 65862
Beyer, Bianca, et al. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency, 2026, doi:10.2139/ssrn.4438123.
LibreCat
| DOI
2026 | Working Paper | LibreCat-ID: 65896
Böing, Dennis, and Urska Kosi. Dissemination of Information by Small Caps.
LibreCat
2026 | Working Paper | LibreCat-ID: 66347
Rahali, Mahdi, et al. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap.
LibreCat
2025 | Working Paper | LibreCat-ID: 65863 |
Franke, Benedikt, et al. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency , 2025, doi:10.2139/ssrn.5230141.
LibreCat
| DOI
| Download (ext.)
2024 | Journal Article | LibreCat-ID: 65861 |
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum, vol. 32, no. 1, 5, Springer Science and Business Media LLC, 2024, doi:10.1007/s00550-024-00541-1.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022.
LibreCat
| Files available
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms. 2022, doi:10.2139/ssrn.4040946.
LibreCat
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37089 |
Ahlers, Theresa, et al. Insolvency Process in Germany and the Insol Database: A Research Note. TRR 266 Accounting for Transparency, 2022.
LibreCat
| Files available
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? TRR 266 Accounting for Transparency, 2022.
LibreCat
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.
LibreCat
| Download (ext.)
2018 | Journal Article | LibreCat-ID: 5101
Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” Journal of Accounting and Public Policy, vol. 37, no. 5, Elsevier, 2018, pp. 376–401, doi:10.1016/j.jaccpubpol.2018.09.004.
LibreCat
| DOI
2017 | Working Paper | LibreCat-ID: 3540
Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and Uncertainty. 2017.
LibreCat
2017 | Working Paper | LibreCat-ID: 3545
Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance. 2017.
LibreCat
2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214.
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe, vol. 14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821.
LibreCat
| DOI
2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research, vol. 47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968.
LibreCat
| DOI