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112 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
B. Osswald and C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. 2024.
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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? 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 | Book Chapter | LibreCat-ID: 22221
M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles - Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.
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2021 | Journal Article | LibreCat-ID: 36065
V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When do firms highlight their effective tax rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2021, doi: 10.1080/00014788.2021.1958669.
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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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2021 | Working Paper | LibreCat-ID: 17514 |
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. 2021.
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