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25 Publications


2016 | Journal Article | LibreCat-ID: 4034
Florou A, Kosi U, Pope PF. Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research. 2016;47(1):1-29. doi:10.1080/00014788.2016.1224968
LibreCat | DOI
 

2016 | Conference Paper | LibreCat-ID: 37098
Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. In: ; 2016.
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2015 | Journal Article | LibreCat-ID: 4035
Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142
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2014 | Conference Paper | LibreCat-ID: 37107
Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2014.
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2014 | Working Paper | LibreCat-ID: 37090
Koren J, Kosi U, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2014.
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2014 | Journal Article | LibreCat-ID: 4037
Kosi U, Reither A. Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe. 2014;11(1):89-112. doi:10.1080/17449480.2014.897459
LibreCat | DOI
 

2014 | Journal Article | LibreCat-ID: 4879
Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal . Published online 2014.
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2013 | Conference Paper | LibreCat-ID: 37109
Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? In: ; 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.
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2013 | Journal Article | LibreCat-ID: 3549
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
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