[{"user_id":"88603","_id":"37115","language":[{"iso":"eng"}],"date_updated":"2023-01-17T13:52:33Z","status":"public","title":"Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?","year":"2013","author":[{"id":"54068","full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska"},{"full_name":"Florou, Annita","first_name":"Annita","last_name":"Florou"},{"first_name":"Peter F. ","last_name":"Pope","full_name":"Pope, Peter F. "}],"conference":{"location":"Valencia, Spain","start_date":"2013-09-05","name":"9th Workshop on European Financial Reporting","end_date":"2013-09-06"},"type":"conference","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"date_created":"2023-01-17T13:52:28Z","extern":"1","citation":{"mla":"Kosi, Urska, et al. <i>Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?</i> 2013.","bibtex":"@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska and Florou, Annita and Pope, Peter F. }, year={2013} }","ama":"Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.","ieee":"U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.","apa":"Kosi, U., Florou, A., &#38; Pope, P. F. (2013). <i>Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?</i> 9th Workshop on European Financial Reporting, Valencia, Spain.","chicago":"Kosi, Urska, Annita Florou, and Peter F.  Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.","short":"U. Kosi, A. Florou, P.F. Pope, in: 2013."}},{"type":"journal_article","department":[{"_id":"551"},{"_id":"186"},{"_id":"635"}],"date_created":"2018-07-12T08:20:29Z","abstract":[{"text":"Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change.","lang":"eng"}],"extern":"1","publication":"European Accounting Review","issue":"1","doi":"10.1080/09638180.2012.661938","language":[{"iso":"eng"}],"date_updated":"2023-01-24T15:33:44Z","publication_status":"published","intvolume":"        22","year":"2013","title":"Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives","author":[{"id":"54068","first_name":"Urska","last_name":"Kosi","full_name":"Kosi, Urska"},{"last_name":"Valentincic","first_name":"Aljosa","full_name":"Valentincic, Aljosa"}],"citation":{"mla":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” <i>European Accounting Review</i>, vol. 22, no. 1, 2013, pp. 117–50, doi:<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>.","bibtex":"@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }","ama":"Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. <i>European Accounting Review</i>. 2013;22(1):117-150. doi:<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>","ieee":"U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” <i>European Accounting Review</i>, vol. 22, no. 1, pp. 117–150, 2013, doi: <a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>.","apa":"Kosi, U., &#38; Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. <i>European Accounting Review</i>, <i>22</i>(1), 117–150. <a href=\"https://doi.org/10.1080/09638180.2012.661938\">https://doi.org/10.1080/09638180.2012.661938</a>","short":"U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.","chicago":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” <i>European Accounting Review</i> 22, no. 1 (2013): 117–50. <a href=\"https://doi.org/10.1080/09638180.2012.661938\">https://doi.org/10.1080/09638180.2012.661938</a>."},"user_id":"54068","volume":22,"page":"117-150","_id":"3549","status":"public"},{"date_updated":"2023-01-24T15:34:43Z","conference":{"location":"Berlin, Germany","name":"FACTS-Forschungswerkstatt","start_date":"2013-01-07"},"author":[{"last_name":"Florou","first_name":"Annita","full_name":"Florou, Annita"},{"last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska","id":"54068"}],"status":"public","title":"Does mandatory IFRS adoption facilitate debt financing? ","year":"2013","user_id":"54068","language":[{"iso":"eng"}],"_id":"37110","extern":"1","citation":{"bibtex":"@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }","ama":"Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2013.","mla":"Florou, Annita, and Urska Kosi. <i>Does Mandatory IFRS Adoption Facilitate Debt Financing? </i>. 2013.","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.","short":"A. Florou, U. Kosi, in: 2013.","ieee":"A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.","apa":"Florou, A., &#38; Kosi, U. (2013). <i>Does mandatory IFRS adoption facilitate debt financing? </i>. FACTS-Forschungswerkstatt, Berlin, Germany."},"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"type":"conference","date_created":"2023-01-17T13:28:19Z"},{"publication":"The International Journal of Accounting","issue":"4","citation":{"bibtex":"@article{Kosi_2009, title={International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)}, volume={44}, number={4}, journal={The International Journal of Accounting}, author={Kosi, Urska}, year={2009}, pages={415–418} }","ama":"Kosi U. International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). <i>The International Journal of Accounting</i>. 2009;44(4):415-418.","mla":"Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” <i>The International Journal of Accounting</i>, vol. 44, no. 4, 2009, pp. 415–18.","short":"U. Kosi, The International Journal of Accounting 44 (2009) 415–418.","chicago":"Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” <i>The International Journal of Accounting</i>, 2009.","ieee":"U. Kosi, “International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition),” <i>The International Journal of Accounting</i>, vol. 44, no. 4. pp. 415–418, 2009.","apa":"Kosi, U. (2009). International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). In <i>The International Journal of Accounting</i> (Vol. 44, Issue 4, pp. 415–418)."},"extern":"1","date_created":"2023-01-17T14:59:35Z","type":"review","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"year":"2009","status":"public","title":"International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)","author":[{"id":"54068","first_name":"Urska","last_name":"Kosi","full_name":"Kosi, Urska"}],"date_updated":"2023-01-18T14:00:05Z","intvolume":"        44","page":"415-418","language":[{"iso":"eng"}],"_id":"37135","user_id":"88603","volume":44},{"user_id":"54068","volume":35,"page":"307-330","_id":"3546","status":"public","jel":["M41","D82","H25"],"citation":{"chicago":"Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” <i>Journal of Business Finance and Accounting</i> 35, no. 3–4 (2008): 307–30. <a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">https://doi.org/10.1111/j.1468-5957.2008.02078.x</a>.","short":"N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting 35 (2008) 307–330.","apa":"Garrod, N., Kosi, U., &#38; Valentincic, A. (2008). Asset Write-Offs in the Absence of Agency Problems. <i>Journal of Business Finance and Accounting</i>, <i>35</i>(3–4), 307–330. <a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">https://doi.org/10.1111/j.1468-5957.2008.02078.x</a>","ieee":"N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence of Agency Problems,” <i>Journal of Business Finance and Accounting</i>, vol. 35, no. 3–4, pp. 307–330, 2008, doi: <a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">10.1111/j.1468-5957.2008.02078.x</a>.","ama":"Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency Problems. <i>Journal of Business Finance and Accounting</i>. 2008;35(3-4):307-330. doi:<a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">10.1111/j.1468-5957.2008.02078.x</a>","bibtex":"@article{Garrod_Kosi_Valentincic_2008, title={Asset Write-Offs in the Absence of Agency Problems}, volume={35}, DOI={<a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">10.1111/j.1468-5957.2008.02078.x</a>}, number={3–4}, journal={Journal of Business Finance and Accounting}, author={Garrod, Neil and Kosi, Urska and Valentincic, Aljosa}, year={2008}, pages={307–330} }","mla":"Garrod, Neil, et al. “Asset Write-Offs in the Absence of Agency Problems.” <i>Journal of Business Finance and Accounting</i>, vol. 35, no. 3–4, 2008, pp. 307–30, doi:<a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">10.1111/j.1468-5957.2008.02078.x</a>."},"doi":"10.1111/j.1468-5957.2008.02078.x","language":[{"iso":"eng"}],"date_updated":"2026-06-15T08:06:58Z","publication_status":"published","intvolume":"        35","title":"Asset Write-Offs in the Absence of Agency Problems","year":"2008","author":[{"full_name":"Garrod, Neil","first_name":"Neil","last_name":"Garrod"},{"first_name":"Urska","last_name":"Kosi","orcid":"0009-0009-2545-5929","full_name":"Kosi, Urska","id":"54068"},{"full_name":"Valentincic, Aljosa","first_name":"Aljosa","last_name":"Valentincic"}],"type":"journal_article","department":[{"_id":"551"},{"_id":"186"},{"_id":"635"}],"date_created":"2018-07-11T10:28:02Z","abstract":[{"text":"Using a large sample of small private companies, we show incremental influence ofeconomic incentives over prescriptions from accounting standards by financial statementpreparers in a code‐law setting with high alignment between financial and tax reportingand no agency problems. Contrary to predictions from standards, more profitable companiesare more likely to write‐off and the write‐off magnitude is greater, reflecting taxminimisation. Larger companies are more likely to write‐off, but the magnitude decreaseswith size, reflecting increasing political costs due to greater visibility to taxauthorities. Previous write‐off patterns and magnitudes are persistent, reflectinginstitutional learning linked to regulatory changes. ","lang":"eng"}],"extern":"1","issue":"3-4","publication":"Journal of Business Finance and Accounting"},{"title":"Advances in performance measurement: evidence from Slovenian companies","status":"public","year":"2006","author":[{"full_name":"Tekavic, Metka","first_name":"Metka","last_name":"Tekavic"},{"last_name":"Peljhan","first_name":"Darja","full_name":"Peljhan, Darja"},{"first_name":"Urska","last_name":"Kosi","full_name":"Kosi, Urska","id":"54068"}],"date_updated":"2023-01-18T14:01:27Z","page":"139-162","language":[{"iso":"eng"}],"_id":"37123","publisher":"Greenwich University Press","user_id":"88603","editor":[{"full_name":"Sevic, Zeljko","last_name":"Sevic","first_name":"Zeljko"}],"publication":"Accounting and Finance in Transition","citation":{"mla":"Tekavic, Metka, et al. “Advances in Performance Measurement: Evidence from Slovenian Companies.” <i>Accounting and Finance in Transition</i>, edited by Zeljko Sevic, Greenwich University Press, 2006, pp. 139–62.","ama":"Tekavic M, Peljhan D, Kosi U. Advances in performance measurement: evidence from Slovenian companies. In: Sevic Z, ed. <i>Accounting and Finance in Transition</i>. Greenwich University Press; 2006:139-162.","bibtex":"@inbook{Tekavic_Peljhan_Kosi_2006, place={London}, title={Advances in performance measurement: evidence from Slovenian companies}, booktitle={Accounting and Finance in Transition}, publisher={Greenwich University Press}, author={Tekavic, Metka and Peljhan, Darja and Kosi, Urska}, editor={Sevic, Zeljko}, year={2006}, pages={139–162} }","apa":"Tekavic, M., Peljhan, D., &#38; Kosi, U. (2006). Advances in performance measurement: evidence from Slovenian companies. In Z. Sevic (Ed.), <i>Accounting and Finance in Transition</i> (pp. 139–162). Greenwich University Press.","ieee":"M. Tekavic, D. Peljhan, and U. Kosi, “Advances in performance measurement: evidence from Slovenian companies,” in <i>Accounting and Finance in Transition</i>, Z. Sevic, Ed. London: Greenwich University Press, 2006, pp. 139–162.","chicago":"Tekavic, Metka, Darja Peljhan, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” In <i>Accounting and Finance in Transition</i>, edited by Zeljko Sevic, 139–62. London: Greenwich University Press, 2006.","short":"M. Tekavic, D. Peljhan, U. Kosi, in: Z. Sevic (Ed.), Accounting and Finance in Transition, Greenwich University Press, London, 2006, pp. 139–162."},"extern":"1","date_created":"2023-01-17T14:04:28Z","place":"London","type":"book_chapter","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}]},{"date_created":"2018-08-22T07:52:00Z","type":"journal_article","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"publication":"Accounting and Finance in Transition","citation":{"mla":"Peljhan, Darja, et al. “Advances in Performance Measurement: Evidence from Slovenian Companies.” <i>Accounting and Finance in Transition</i>, 2006, pp. 139–62.","ama":"Peljhan D, Tekavcic M, Kosi U. Advances in Performance Measurement: Evidence from Slovenian Companies. <i>Accounting and Finance in Transition</i>. Published online 2006:139-162.","bibtex":"@article{Peljhan_Tekavcic_Kosi_2006, title={Advances in Performance Measurement: Evidence from Slovenian Companies}, journal={Accounting and Finance in Transition}, author={Peljhan, Darja and Tekavcic, Metka and Kosi, Urska}, year={2006}, pages={139–162} }","apa":"Peljhan, D., Tekavcic, M., &#38; Kosi, U. (2006). Advances in Performance Measurement: Evidence from Slovenian Companies. <i>Accounting and Finance in Transition</i>, 139–162.","ieee":"D. Peljhan, M. Tekavcic, and U. Kosi, “Advances in Performance Measurement: Evidence from Slovenian Companies,” <i>Accounting and Finance in Transition</i>, pp. 139–162, 2006.","short":"D. Peljhan, M. Tekavcic, U. Kosi, Accounting and Finance in Transition (2006) 139–162.","chicago":"Peljhan, Darja, Metka Tekavcic, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” <i>Accounting and Finance in Transition</i>, 2006, 139–62."},"extern":"1","abstract":[{"lang":"eng","text":"Performance measurement systems are the focus of considerable attention in academic and practitioner communities as they contribute to the management of organisational performance. The literature suggests that companies have to put much more emphasis on non-financial measures than they did in the past and that they should implement some kind of integrated performance measurement system. The purpose of our exploratory study was to find out characteristics of performance measurement and management in Slovenian companies. We conducted a survey ‘Performance management in Slovenian companies’ in the spring of 2003. Our sample consists of 108 Slovenian companies. The research results show that Slovenian companies still perceive financial performance measures as more important than non-financial, although they measure both perspectives of their business. Also, we found out that companies measure their performance unsystematically as only 54 per cent of companies that have not changed their performance measurement methods in the last five years use balanced scorecard or some other form of integrated performance measurement system."}],"page":"139-162","language":[{"iso":"eng"}],"_id":"4036","user_id":"54068","year":"2006","status":"public","title":"Advances in Performance Measurement: Evidence from Slovenian Companies","author":[{"full_name":"Peljhan, Darja","first_name":"Darja","last_name":"Peljhan"},{"full_name":"Tekavcic, Metka","first_name":"Metka","last_name":"Tekavcic"},{"id":"54068","last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska"}],"publication_status":"published","date_updated":"2023-01-24T15:33:20Z"}]