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25 Publications
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
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| 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
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| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
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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.
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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
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| 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.
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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
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