Achtung:

Sie haben Javascript deaktiviert!
Sie haben versucht eine Funktion zu nutzen, die nur mit Javascript möglich ist. Um sämtliche Funktionalitäten unserer Internetseite zu nutzen, aktivieren Sie bitte Javascript in Ihrem Browser.

Pia Stoczek, Prof. Dr. Urska Kosi, Sarah Rombold, Maryna Gulenko Show image information
Show image information
Show image information
Show image information
Show image information

Pia Stoczek, Prof. Dr. Urska Kosi, Sarah Rombold, Maryna Gulenko

Photo: Universität Paderborn

Research focus

  • Economic consequences of (accounting) regulation
  • Corporate debt markets
  • Financial reporting in private firms
  • Process of standard setting  
  • Non-financial (CSR) disclosure and its regulation

TRR 266 Accounting for Transparency

The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society.

Publications

Scientific journals

Scientific journals

  • Florou, A., U. Kosi and P.F. Pope (2016): Are international accounting standards more credit relevant than domestic standards? Accounting and Business Review, forthcoming. (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.
  • A. Valentincic, A. Novak and U. Kosi (2017): Accounting Quality in Private Firms during the Transition towards International Standards, Accounting in Europe, forthcoming. (Paper)
Book review

Book review

  • 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.

Further information

Further information:

The University for the Information Society