Forschungsschwerpunkte
- Economic consequences of (accounting) regulation
- Corporate debt markets
- Financial reporting in private firms
- Process of standard setting
- Non-financial (CSR) disclosure and its regulation
- Corporate tax disclosure
- Effects of tax regulation
Veröffentlichungen
- Fachzeitschriften
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- Gulenko, M. (2018): Mandatory CSR reporting - literature review and future developments in Germany, NachhaltigkeitsManagementForum | Sustainability Management Forum (Paper)
- Downes, J., V. Flagmeier and D. Godsell (2018): Product market effects of IFRS adoption, Journal of Accounting and Public Policy, 37(5): 376-401. (Paper)
- Valentincic, A., A. Novak and U. Kosi (2017): Accounting Quality in Private Firms during the Transition towards International Standards, Accounting in Europe, 14 (3): 358-387. (Paper)
- Florou, A., U. Kosi and P.F. Pope (2016): Are international accounting standards more credit relevant than domestic standards? Accounting and Business Review, 47 (1): 1-29. (Paper)
- Florou, A. and U. Kosi (2015): Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20 (4): 1407-1456. (Paper)
- Kosi, U. and A. Reither (2014): Determinants of corporate participation in the IFRS 4 replacement process. Accounting in Europe, 11 (1): 89-112. (Paper)
- Kosi, U. and A. Valentincic (2013): Write-offs and probability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22 (1): 117-150. (Paper)
- Garrod, N., U. Kosi and A. Valentincic (2008): Asset write-offs in the absence of agency problems. Journal of Business Finance and Accounting, 35 (3-4): 307-330. (Paper)
- Tekavcic, M., D. Peljhan and U. Kosi (2006): Advances in performance measurement: Evidence from Slovenian companies. In: Zeljko Sevic (ed.) Accounting and Finance in Transition, London: Greenwich University Press, 3: 139-162.
- Buchrezension
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- Kosi, U. (2009): Book review. International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). The International Journal of Accounting, 44(4): 415-418.
Weitere Informationen
- Forschungsaktivitäten