Allocation of final theses

If you are interested in writing your thesis with us, you should have a profound understanding of financial accounting as well as a strong interest in empirical research in accounting.

At the Faculty of Business Administration and Economics bachelor and master theses are allocated through a central web-based system. If you want to apply for writing your thesis with Prof. Kosi and her team you have to do it via the central system. More detailed information as well as deadlines concerning this procedure can be found here. A letter of motivation is not required for your application.

Further information

  • General information (here)
  • Guidelines for writing a thesis (here)
  • General information (here)
  • Guidelines for writing a thesis (here)

Topics related to debt market:

  • Characteristics of bond issuers: An empirical analysis of European private firms
  • Development of corporate bond market in various countries
  • The impact of Brexit on the activity in the European corporate bond market
  • The UK corporate bond market: Development trends across market segments
  • Characteristics of bond issuers around the world
  • Green bonds in Europe and the US: The impact of environmental certification on bond characteristics
  • Differences across certifications of green bonds and their impact on bond characteristics

Topics related to sustainability and corporate social responsibility (CSR, ESG):

  • Mandatory non-financial disclosure in the European Union
  • Development of sustainability reporting across countries
  • Disclosure practices of sustainability reporting
  • Corporate social responsibility advertising
  • Corporate social responsibility of private firms
  • Environmental risk reporting: Regulatory trends and reporting practices
  • Green bonds in Europe and the US: The impact of environmental certification on bond characteristics
  • Differences across certifications of green bonds and their impact on bond characteristics

Topics related to firm transparency:

  • Measuring financial reporting transparency in private firms

Topics related to debt market:

  • Availability of corporate bond data for empirical analysis
  • Characteristics of bond issuers: Differences across market segments
  • Private firms in the European bond market
  • Characteristics of international and national firms issuing bonds in Europe
  • Premium for green bonds in the European corporate bond market
  • Are firms that issue green bonds more transparent?

Topics related to sustainability and corporate social responsibility (CSR, ESG):

  • Cross-country differences in voluntary disclosure of non-financial information
  • Environmental risk disclosure and firm value: Evidence from listed companies
  • Gender structure of boardrooms in UK firms and firm value
  • Consumer proximity and CSR reporting: Evidence from the UK and Ireland
  • Corporate social responsibility performance and its measures
  • Measures of quality of corporate social responsibility reporting
  • Mandatory CSR reporting in various countries and its time trends
  • Mandatory CSR reporting in banking industry and its time trends
  • Best Practices in CSR reporting and application to specific companies
  • Premium for green bonds in the European corporate bond market
  • Are firms that issue green bonds more transparent?

Topics related to firm transparency:

  • The relation between firm characteristics and firms’ rating on diverse job search platforms
  • Availability of financial reporting information of European firms
  • Financial reporting transparency and activities on the M&A market
  • The insolvency process for German Firms

Topics related to standard setting:

  • Does goodwill signal value to investors?
  • Implementation of IFRS 15 by listed companies in various countries
  • The effect of IFRS 8 segment reporting on the convergence of management accounting and financial accounting in Germany
Further information :