---
_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., &#38; Kosi, U. (2013). <i>Does mandatory IFRS adoption facilitate
    debt financing? </i>. 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. <i>Does Mandatory IFRS Adoption Facilitate
    Debt Financing? </i>. 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). <i>The International
    Journal of Accounting</i>. 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 <i>The
    International Journal of Accounting</i> (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).” <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.'
  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.
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
- 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. <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">10.1111/j.1468-5957.2008.02078</a>
  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">https://doi.org/10.1111/j.1468-5957.2008.02078</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">10.1111/j.1468-5957.2008.02078</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} }'
  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">https://doi.org/10.1111/j.1468-5957.2008.02078</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">10.1111/j.1468-5957.2008.02078</a>.'
  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">10.1111/j.1468-5957.2008.02078</a>.
  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: 2023-01-24T15:34:10Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1111/j.1468-5957.2008.02078
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. <i>Accounting and Finance in Transition</i>.
    Greenwich University Press; 2006:139-162.'
  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.'
  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 <i>Accounting and Finance
    in Transition</i>, 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 <i>Accounting and Finance in Transition</i>,
    Z. Sevic, Ed. London: Greenwich University Press, 2006, pp. 139–162.'
  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.'
  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. <i>Accounting and Finance in Transition</i>. Published
    online 2006:139-162.'
  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.'
  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.” <i>Accounting and Finance in
    Transition</i>, 2006, 139–62.'
  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.'
  mla: 'Peljhan, Darja, et al. “Advances in Performance Measurement: Evidence from
    Slovenian Companies.” <i>Accounting and Finance in Transition</i>, 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'
...