---
_id: '37115'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: 'Peter F. '
full_name: 'Pope, Peter F. '
last_name: Pope
citation:
ama: 'Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit
Relevance of Accounting Information? In: ; 2013.'
apa: Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information? 9th Workshop on European
Financial Reporting, Valencia, Spain.
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} }'
chicago: Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information?,” 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.
mla: Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance
of Accounting Information? 2013.
short: 'U. Kosi, A. Florou, P.F. Pope, in: 2013.'
conference:
end_date: 2013-09-06
location: Valencia, Spain
name: 9th Workshop on European Financial Reporting
start_date: 2013-09-05
date_created: 2023-01-17T13:52:28Z
date_updated: 2023-01-17T13:52:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '3549'
abstract:
- lang: eng
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.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling
the impact of tax-minimisation incentives. European Accounting Review.
2013;22(1):117-150. doi:10.1080/09638180.2012.661938'
apa: 'Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private
firms: Disentangling the impact of tax-minimisation incentives. European Accounting
Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938'
bibtex: '@article{Kosi_Valentincic_2013, title={Write-offs and profitability in
private firms: Disentangling the impact of tax-minimisation incentives}, volume={22},
DOI={10.1080/09638180.2012.661938},
number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic,
Aljosa}, year={2013}, pages={117–150} }'
chicago: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in
Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European
Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.'
ieee: 'U. Kosi and A. Valentincic, “Write-offs and profitability in private firms:
Disentangling the impact of tax-minimisation incentives,” European Accounting
Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.'
mla: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private
Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting
Review, vol. 22, no. 1, 2013, pp. 117–50, doi:10.1080/09638180.2012.661938.'
short: U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
date_created: 2018-07-12T08:20:29Z
date_updated: 2023-01-24T15:33:44Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1080/09638180.2012.661938
extern: '1'
intvolume: ' 22'
issue: '1'
language:
- iso: eng
page: 117-150
publication: European Accounting Review
publication_status: published
status: public
title: 'Write-offs and profitability in private firms: Disentangling the impact of
tax-minimisation incentives'
type: journal_article
user_id: '54068'
volume: 22
year: '2013'
...
---
_id: '37110'
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing?
. In: ; 2013.'
apa: Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate
debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
bibtex: '@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate
debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }'
chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
Debt Financing? ,” 2013.
ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate
Debt Financing? . 2013.
short: 'A. Florou, U. Kosi, in: 2013.'
conference:
location: Berlin, Germany
name: FACTS-Forschungswerkstatt
start_date: 2013-01-07
date_created: 2023-01-17T13:28:19Z
date_updated: 2023-01-24T15:34:43Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Does mandatory IFRS adoption facilitate debt financing? '
type: conference
user_id: '54068'
year: '2013'
...
---
_id: '37135'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Kosi U. International corporate reporting: A comparative approach, by Clare
Roberts, Pauline Weetman and Paul Gordon (fourth edition). The International
Journal of Accounting. 2009;44(4):415-418.'
apa: 'Kosi, U. (2009). International corporate reporting: A comparative approach,
by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). In The
International Journal of Accounting (Vol. 44, Issue 4, pp. 415–418).'
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} }'
chicago: 'Kosi, Urska. “International Corporate Reporting: A Comparative Approach,
by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International
Journal of Accounting, 2009.'
ieee: 'U. Kosi, “International corporate reporting: A comparative approach, by Clare
Roberts, Pauline Weetman and Paul Gordon (fourth edition),” The International
Journal of Accounting, vol. 44, no. 4. pp. 415–418, 2009.'
mla: 'Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by
Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International
Journal of Accounting, vol. 44, no. 4, 2009, pp. 415–18.'
short: U. Kosi, The International Journal of Accounting 44 (2009) 415–418.
date_created: 2023-01-17T14:59:35Z
date_updated: 2023-01-18T14:00:05Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
intvolume: ' 44'
issue: '4'
language:
- iso: eng
page: 415-418
publication: The International Journal of Accounting
status: public
title: 'International corporate reporting: A comparative approach, by Clare Roberts,
Pauline Weetman and Paul Gordon (fourth edition)'
type: review
user_id: '88603'
volume: 44
year: '2009'
...
---
_id: '3546'
abstract:
- lang: eng
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. '
author:
- first_name: Neil
full_name: Garrod, Neil
last_name: Garrod
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
orcid: 0009-0009-2545-5929
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency
Problems. Journal of Business Finance and Accounting. 2008;35(3-4):307-330.
doi:10.1111/j.1468-5957.2008.02078.x
apa: Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the
Absence of Agency Problems. Journal of Business Finance and Accounting,
35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078.x
bibtex: '@article{Garrod_Kosi_Valentincic_2008, title={Asset Write-Offs in the Absence
of Agency Problems}, volume={35}, DOI={10.1111/j.1468-5957.2008.02078.x},
number={3–4}, journal={Journal of Business Finance and Accounting}, author={Garrod,
Neil and Kosi, Urska and Valentincic, Aljosa}, year={2008}, pages={307–330} }'
chicago: 'Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in
the Absence of Agency Problems.” Journal of Business Finance and Accounting
35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.x.'
ieee: 'N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence
of Agency Problems,” Journal of Business Finance and Accounting, vol. 35,
no. 3–4, pp. 307–330, 2008, doi: 10.1111/j.1468-5957.2008.02078.x.'
mla: Garrod, Neil, et al. “Asset Write-Offs in the Absence of Agency Problems.”
Journal of Business Finance and Accounting, vol. 35, no. 3–4, 2008, pp.
307–30, doi:10.1111/j.1468-5957.2008.02078.x.
short: N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting
35 (2008) 307–330.
date_created: 2018-07-11T10:28:02Z
date_updated: 2026-06-15T08:06:58Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1111/j.1468-5957.2008.02078.x
extern: '1'
intvolume: ' 35'
issue: 3-4
jel:
- M41
- D82
- H25
language:
- iso: eng
page: 307-330
publication: Journal of Business Finance and Accounting
publication_status: published
status: public
title: Asset Write-Offs in the Absence of Agency Problems
type: journal_article
user_id: '54068'
volume: 35
year: '2008'
...
---
_id: '37123'
author:
- first_name: Metka
full_name: Tekavic, Metka
last_name: Tekavic
- first_name: Darja
full_name: Peljhan, Darja
last_name: Peljhan
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Tekavic M, Peljhan D, Kosi U. Advances in performance measurement: evidence
from Slovenian companies. In: Sevic Z, ed. Accounting and Finance in Transition.
Greenwich University Press; 2006:139-162.'
apa: 'Tekavic, M., Peljhan, D., & Kosi, U. (2006). Advances in performance measurement:
evidence from Slovenian companies. In Z. Sevic (Ed.), Accounting and Finance
in Transition (pp. 139–162). Greenwich University Press.'
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}
}'
chicago: 'Tekavic, Metka, Darja Peljhan, and Urska Kosi. “Advances in Performance
Measurement: Evidence from Slovenian Companies.” In Accounting and Finance
in Transition, edited by Zeljko Sevic, 139–62. London: Greenwich University
Press, 2006.'
ieee: 'M. Tekavic, D. Peljhan, and U. Kosi, “Advances in performance measurement:
evidence from Slovenian companies,” in Accounting and Finance in Transition,
Z. Sevic, Ed. London: Greenwich University Press, 2006, pp. 139–162.'
mla: 'Tekavic, Metka, et al. “Advances in Performance Measurement: Evidence from
Slovenian Companies.” Accounting and Finance in Transition, edited by Zeljko
Sevic, Greenwich University Press, 2006, pp. 139–62.'
short: 'M. Tekavic, D. Peljhan, U. Kosi, in: Z. Sevic (Ed.), Accounting and Finance
in Transition, Greenwich University Press, London, 2006, pp. 139–162.'
date_created: 2023-01-17T14:04:28Z
date_updated: 2023-01-18T14:01:27Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
editor:
- first_name: Zeljko
full_name: Sevic, Zeljko
last_name: Sevic
extern: '1'
language:
- iso: eng
page: 139-162
place: London
publication: Accounting and Finance in Transition
publisher: Greenwich University Press
status: public
title: 'Advances in performance measurement: evidence from Slovenian companies'
type: book_chapter
user_id: '88603'
year: '2006'
...
---
_id: '4036'
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.
author:
- first_name: Darja
full_name: Peljhan, Darja
last_name: Peljhan
- first_name: Metka
full_name: Tekavcic, Metka
last_name: Tekavcic
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Peljhan D, Tekavcic M, Kosi U. Advances in Performance Measurement: Evidence
from Slovenian Companies. Accounting and Finance in Transition. Published
online 2006:139-162.'
apa: 'Peljhan, D., Tekavcic, M., & Kosi, U. (2006). Advances in Performance
Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition,
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}
}'
chicago: 'Peljhan, Darja, Metka Tekavcic, and Urska Kosi. “Advances in Performance
Measurement: Evidence from Slovenian Companies.” Accounting and Finance in
Transition, 2006, 139–62.'
ieee: 'D. Peljhan, M. Tekavcic, and U. Kosi, “Advances in Performance Measurement:
Evidence from Slovenian Companies,” Accounting and Finance in Transition,
pp. 139–162, 2006.'
mla: 'Peljhan, Darja, et al. “Advances in Performance Measurement: Evidence from
Slovenian Companies.” Accounting and Finance in Transition, 2006, pp. 139–62.'
short: D. Peljhan, M. Tekavcic, U. Kosi, Accounting and Finance in Transition (2006)
139–162.
date_created: 2018-08-22T07:52:00Z
date_updated: 2023-01-24T15:33:20Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
extern: '1'
language:
- iso: eng
page: 139-162
publication: Accounting and Finance in Transition
publication_status: published
status: public
title: 'Advances in Performance Measurement: Evidence from Slovenian Companies'
type: journal_article
user_id: '54068'
year: '2006'
...