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115 Publications


2026 | Journal Article | LibreCat-ID: 65894 | OA
Ichev, Riste, et al. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” International Review of Economics & Finance, vol. 109, 105474, Elsevier , 2026, doi:10.1016/j.iref.2026.105474.
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2026 | Journal Article | LibreCat-ID: 65860 | OA
Gulenko, Maryna, et al. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” Accounting in Europe, Informa UK Limited, 2026, pp. 1–35, doi:10.1080/17449480.2026.2631702.
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2026 | Working Paper | LibreCat-ID: 66348
Rahali, Mahdi, et al. Neue Mikrodaten Zu Unternehmensinsolvenzen in Deutschland: Die Insol Datenbank.
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2026 | Working Paper | LibreCat-ID: 66357
Rahali, Mahdi. COVID-19 Insolvency Moratoria, Firm Selection, and Allocative Efficiency.
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2026 | Working Paper | LibreCat-ID: 65862
Beyer, Bianca, et al. Private Peers’ Disclosure Transparency and Public Firms’ Information Environment. TRR 266 Accounting for Transparency, 2026, doi: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.
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2026 | Working Paper | LibreCat-ID: 66347
Rahali, Mahdi, et al. The Spatial and Sectoral Incidence of Germany’s COVID-19 Insolvency Gap.
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2025 | Working Paper | LibreCat-ID: 65863 | OA
Franke, Benedikt, et al. Brexit and European Corporate Bond Markets. TRR 266 Accounting for Transparency , 2025, doi:10.2139/ssrn.5230141.
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2024 | Journal Article | LibreCat-ID: 65861 | OA
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum, vol. 32, no. 1, 5, Springer Science and Business Media LLC, 2024, doi:10.1007/s00550-024-00541-1.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022, doi:10.2139/ssrn.4168084.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms. 2022, doi:10.2139/ssrn.4040946.
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2022 | Working Paper | LibreCat-ID: 37089 | OA
Ahlers, Theresa, et al. 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, et al. 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, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.
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2021 | Working Paper | LibreCat-ID: 17514 | OA
Hoppe, Thomas, et al. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. 2021, doi:10.2139/ssrn.3469663.
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2021 | Journal Article | LibreCat-ID: 36077
Hoppe, Thomas, et al. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” IStR, 2021.
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2021 | Newspaper Article | LibreCat-ID: 65864 | OA
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, et al. Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020, doi:10.2139/ssrn.3564451.
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2020 | Working Paper | LibreCat-ID: 14901 | OA
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, doi:10.2139/ssrn.3297418.
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