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115 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026). Cost of debt for private firms revisited: voluntary audits as a reflection of risk. International Review of Economics & Finance, 109, Article 105474. https://doi.org/10.1016/j.iref.2026.105474
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2026 | Journal Article | LibreCat-ID: 65860 |
Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
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2026 | Working Paper | LibreCat-ID: 66348
Rahali, M., Beyer, B., Gassen, J., & Geschonke, S. (n.d.). Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank.
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2026 | Working Paper | LibreCat-ID: 66357
Rahali, M. (n.d.). COVID-19 insolvency moratoria, firm selection, and allocative efficiency.
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2026 | Working Paper | LibreCat-ID: 65862
Beyer, B., Flagmeier, V., & Kosi, U. (2026). Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency. https://doi.org/10.2139/ssrn.4438123
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2026 | Working Paper | LibreCat-ID: 65896
Böing, D., & Kosi, U. (n.d.). Dissemination of information by small caps.
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2026 | Working Paper | LibreCat-ID: 66347
Rahali, M., Kosi, U., & Gassen, J. (n.d.). The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap.
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2025 | Working Paper | LibreCat-ID: 65863 |
Franke, B., Kosi, U., & Stoczek, P. (2025). Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency . https://doi.org/10.2139/ssrn.5230141
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2024 | Journal Article | LibreCat-ID: 65861 |
Kosi, U., & Relard, P. (2024). Are firms (getting) ready for the corporate sustainability reporting directive? Sustainability Nexus Forum, 32(1), Article 5. https://doi.org/10.1007/s00550-024-00541-1
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. https://doi.org/10.2139/ssrn.4168084
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2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. https://doi.org/10.2139/ssrn.4040946
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2022 | Working Paper | LibreCat-ID: 37089 |
Ahlers, T., Edossa, F. W., Kosi, U., & Uckert, M. (2022). Insolvency Process in Germany and the insol database: A Research Note. TRR 266 Accounting for Transparency.
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment? TRR 266 Accounting for Transparency.
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2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.
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2021 | Working Paper | LibreCat-ID: 17514 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2021). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. https://doi.org/10.2139/ssrn.3469663
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2021 | Journal Article | LibreCat-ID: 36077
Hoppe, T., Müller, J., Wittek, K., & Weinrich, A. (2021). Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. IStR.
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2021 | Newspaper Article | LibreCat-ID: 65864 |
Gassen, J., & Kosi, U. (2021). Bankruptcies: A victim of the corona crisis? TRR 266 Accounting for Transparency. Bankruptcies: A Victim of the Corona Crisis?
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2020 | Working Paper | LibreCat-ID: 35089
Ebert, M., Kadane, J. (Jay) B., Simons, D., & Stecher, J. D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection. https://doi.org/10.2139/ssrn.3564451
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2020 | Working Paper | LibreCat-ID: 14901 |
Osswald, B., & Sureth-Sloane, C. (2020). 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. https://doi.org/10.2139/ssrn.3297418
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