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115 Publications
2026 | Journal Article | LibreCat-ID: 65894 | 
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,” International Review of Economics & Finance, vol. 109, Art. no. 105474, 2026, doi: 10.1016/j.iref.2026.105474.
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2026 | Journal Article | LibreCat-ID: 65860 |
M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting of Non-Listed Banks,” Accounting in Europe, pp. 1–35, 2026, doi: 10.1080/17449480.2026.2631702.
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2026 | Working Paper | LibreCat-ID: 66348
M. Rahali, B. Beyer, J. Gassen, and S. Geschonke, Neue Mikrodaten zu Unternehmensinsolvenzen in Deutschland: Die insol Datenbank. .
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2026 | Working Paper | LibreCat-ID: 66357
M. Rahali, COVID-19 insolvency moratoria, firm selection, and allocative efficiency. .
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2026 | Working Paper | LibreCat-ID: 65896
D. Böing and U. Kosi, Dissemination of information by small caps. .
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2026 | Working Paper | LibreCat-ID: 66347
M. Rahali, U. Kosi, and J. Gassen, The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap. .
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2025 | Working Paper | LibreCat-ID: 65863 |
B. Franke, U. Kosi, and P. Stoczek, Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency , 2025.
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2024 | Journal Article | LibreCat-ID: 65861 |
U. Kosi and P. Relard, “Are firms (getting) ready for the corporate sustainability reporting directive?,” Sustainability Nexus Forum, vol. 32, no. 1, Art. no. 5, 2024, doi: 10.1007/s00550-024-00541-1.
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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, U. Kosi, and M. 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
B. Beyer, V. Flagmeier, and U. 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
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 | 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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2021 | Journal Article | LibreCat-ID: 36077
T. Hoppe, J. Müller, K. Wittek, and A. 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 |
J. Gassen and U. 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: 14901 |
B. Osswald and 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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