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115 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” International Review of Economics & Finance 109 (2026). https://doi.org/10.1016/j.iref.2026.105474.
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2026 | Journal Article | LibreCat-ID: 65860 |
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35. https://doi.org/10.1080/17449480.2026.2631702.
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2026 | Working Paper | LibreCat-ID: 66348
Rahali, Mahdi, Bianca Beyer, Joachim Gassen, and Sebastian Geschonke. Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank, n.d.
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2026 | Working Paper | LibreCat-ID: 66357
Rahali, Mahdi. COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency, n.d.
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2026 | Working Paper | LibreCat-ID: 65862
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency Working Paper Series No. 143. TRR 266 Accounting for Transparency, 2026. https://doi.org/10.2139/ssrn.4438123.
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2026 | Working Paper | LibreCat-ID: 65896
Böing, Dennis, and Urska Kosi. Dissemination of Information by Small Caps, n.d.
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2026 | Working Paper | LibreCat-ID: 66347
Rahali, Mahdi, Urska Kosi, and Joachim Gassen. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap, n.d.
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2025 | Working Paper | LibreCat-ID: 65863 |
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency Working Paper Series No. 190. TRR 266 Accounting for Transparency , 2025. https://doi.org/10.2139/ssrn.5230141.
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2024 | Journal Article | LibreCat-ID: 65861 |
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum 32, no. 1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022. https://doi.org/10.2139/ssrn.4040946.
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2022 | Working Paper | LibreCat-ID: 37089 |
Ahlers, Theresa, Fikir Worku Edossa, Urska Kosi, and Mathias 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
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? TRR 266 Accounting for Transparency, 2022.
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2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.
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2021 | Working Paper | LibreCat-ID: 17514 |
Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 5, 2021. https://doi.org/10.2139/ssrn.3469663.
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2021 | Journal Article | LibreCat-ID: 36077
Hoppe, Thomas, Jens Müller, Katharina Wittek, and Arndt Weinrich. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” IStR, 2021.
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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.
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2020 | Working Paper | LibreCat-ID: 35089
Ebert, Michael, Joseph (Jay) B. Kadane, Dirk Simons, and Jack Douglas Stecher. Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. https://doi.org/10.2139/ssrn.3564451.
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2020 | Working Paper | LibreCat-ID: 14901 |
Osswald, Benjamin, and Caren 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. https://doi.org/10.2139/ssrn.3297418.
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