21 Publications
2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment?
LibreCat
2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
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| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37089
Ahlers, T., Edossa, F. W., Uckert, M., & Kosi, U. (2022). Insolvcency Process in Germany and the insol database: A research Note.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 37136
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
LibreCat
| Download (ext.)
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821
LibreCat
| DOI
2016 | Journal Article | LibreCat-ID: 4034
Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968
LibreCat
| DOI
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy.
LibreCat
2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142
LibreCat
| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
LibreCat
2014 | Working Paper | LibreCat-ID: 37090
Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 4879
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .
LibreCat
2013 | Conference Paper | LibreCat-ID: 37109
Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.
LibreCat
| Download (ext.)
2013 | Conference Paper | LibreCat-ID: 37115
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.
LibreCat
2013 | Journal Article | LibreCat-ID: 3549
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
LibreCat
| DOI
2013 | Conference Paper | LibreCat-ID: 37110
Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
LibreCat
2009 | Book Review | LibreCat-ID: 37135
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).
LibreCat
2008 | Journal Article | LibreCat-ID: 3546
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
LibreCat
| DOI
2006 | Book Chapter | LibreCat-ID: 37123
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.
LibreCat
2006 | Journal Article | LibreCat-ID: 4036
Peljhan, D., Tekavcic, M., & Kosi, U. (2006). Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition, 139–162.
LibreCat
21 Publications
2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment?
LibreCat
2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 37089
Ahlers, T., Edossa, F. W., Uckert, M., & Kosi, U. (2022). Insolvcency Process in Germany and the insol database: A research Note.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 37136
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
LibreCat
| Download (ext.)
2017 | Journal Article | LibreCat-ID: 3542
Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821
LibreCat
| DOI
2016 | Journal Article | LibreCat-ID: 4034
Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968
LibreCat
| DOI
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy.
LibreCat
2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142
LibreCat
| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
LibreCat
2014 | Working Paper | LibreCat-ID: 37090
Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 4879
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .
LibreCat
2013 | Conference Paper | LibreCat-ID: 37109
Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.
LibreCat
| Download (ext.)
2013 | Conference Paper | LibreCat-ID: 37115
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.
LibreCat
2013 | Journal Article | LibreCat-ID: 3549
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
LibreCat
| DOI
2013 | Conference Paper | LibreCat-ID: 37110
Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
LibreCat
2009 | Book Review | LibreCat-ID: 37135
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).
LibreCat
2008 | Journal Article | LibreCat-ID: 3546
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
LibreCat
| DOI
2006 | Book Chapter | LibreCat-ID: 37123
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.
LibreCat
2006 | Journal Article | LibreCat-ID: 4036
Peljhan, D., Tekavcic, M., & Kosi, U. (2006). Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition, 139–162.
LibreCat