@inproceedings{37110,
  author       = {{Florou, Annita and Kosi, Urska}},
  location     = {{Berlin, Germany}},
  title        = {{{Does mandatory IFRS adoption facilitate debt financing? }}},
  year         = {{2013}},
}

@misc{37135,
  author       = {{Kosi, Urska}},
  booktitle    = {{The International Journal of Accounting}},
  number       = {{4}},
  pages        = {{415--418}},
  title        = {{{International corporate reporting: A comparative approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)}}},
  volume       = {{44}},
  year         = {{2009}},
}

@article{3546,
  abstract     = {{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       = {{Garrod, Neil and Kosi, Urska and Valentincic, Aljosa}},
  journal      = {{Journal of Business Finance and Accounting}},
  number       = {{3-4}},
  pages        = {{307--330}},
  title        = {{{Asset Write-Offs in the Absence of Agency Problems}}},
  doi          = {{10.1111/j.1468-5957.2008.02078}},
  volume       = {{35}},
  year         = {{2008}},
}

@inbook{37123,
  author       = {{Tekavic, Metka and Peljhan, Darja and Kosi, Urska}},
  booktitle    = {{Accounting and Finance in Transition}},
  editor       = {{Sevic, Zeljko}},
  pages        = {{139--162}},
  publisher    = {{Greenwich University Press}},
  title        = {{{Advances in performance measurement: evidence from Slovenian companies}}},
  year         = {{2006}},
}

@article{4036,
  abstract     = {{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       = {{Peljhan, Darja and Tekavcic, Metka and Kosi, Urska}},
  journal      = {{Accounting and Finance in Transition}},
  pages        = {{139--162}},
  title        = {{{Advances in Performance Measurement: Evidence from Slovenian Companies}}},
  year         = {{2006}},
}