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115 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
Cost of debt for private firms revisited: voluntary audits as a reflection of risk
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics & Finance 109 (2026).
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R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics & Finance 109 (2026).
2026 | Journal Article | LibreCat-ID: 65860 |
The Role of Stakeholders in CSR Reporting of Non-Listed Banks
M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
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M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
2026 | Working Paper | LibreCat-ID: 66348
Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank
M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
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M. Rahali, B. Beyer, J. Gassen, S. Geschonke, Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
2026 | Working Paper | LibreCat-ID: 66357
COVID-19 insolvency moratoria, firm selection, and allocative efficiency
M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
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M. Rahali, COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
2026 | Working Paper | LibreCat-ID: 65862
Private Peers’ Disclosure Transparency and Public Firms’ Information Environment
B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
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| DOI
B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
2026 | Working Paper | LibreCat-ID: 65896
Dissemination of information by small caps
D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
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D. Böing, U. Kosi, Dissemination of Information by Small Caps, n.d.
2026 | Working Paper | LibreCat-ID: 66347
The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap
M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
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M. Rahali, U. Kosi, J. Gassen, The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
2025 | Working Paper | LibreCat-ID: 65863 |
Brexit and European Corporate Bond Markets
B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
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B. Franke, U. Kosi, P. Stoczek, Brexit and European Corporate Bond Markets, TRR 266 Accounting for Transparency , 2025.
2024 | Journal Article | LibreCat-ID: 65861 |
Are firms (getting) ready for the corporate sustainability reporting directive?
U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
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U. Kosi, P. Relard, Sustainability Nexus Forum 32 (2024).
2022 | Working Paper | LibreCat-ID: 35097
Information Leaks and Voluntary Disclosure
M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
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M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
2022 | Working Paper | LibreCat-ID: 37131
Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
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B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
2022 | Working Paper | LibreCat-ID: 37088
CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
2022 | Working Paper | LibreCat-ID: 37089 |
Insolvency Process in Germany and the insol database: A Research Note
T. Ahlers, F.W. Edossa, U. Kosi, M. Uckert, Insolvency Process in Germany and the Insol Database: A Research Note, TRR 266 Accounting for Transparency, 2022.
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T. Ahlers, F.W. Edossa, U. Kosi, M. Uckert, Insolvency Process in Germany and the Insol Database: A Research Note, TRR 266 Accounting for Transparency, 2022.
2022 | Working Paper | LibreCat-ID: 37070
Does private firms’ disclosure affect public peers’ information environment?
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, TRR 266 Accounting for Transparency, 2022.
LibreCat
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, TRR 266 Accounting for Transparency, 2022.
2021 | Book Chapter | LibreCat-ID: 22221
Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis
M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.
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M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.
2021 | Working Paper | LibreCat-ID: 17514 |
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, 2021.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, 2021.
2021 | Journal Article | LibreCat-ID: 36077
Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU
T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).
LibreCat
T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).
2021 | Newspaper Article | LibreCat-ID: 65864 |
Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency.
J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
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J. Gassen, U. Kosi, Bankruptcies: A Victim of the Corona Crisis? (2021).
2020 | Working Paper | LibreCat-ID: 35089
Information Design in Coordination Games with Risk Dominant Equilibrium Selection
M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.
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| DOI
M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.
2020 | Working Paper | LibreCat-ID: 14901 |
Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?
B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.
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B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020.