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25 Publications
2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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2022 | Working Paper | LibreCat-ID: 37089
Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi. Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
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2021 | Working Paper | LibreCat-ID: 37136
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.
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2018 | Journal Article | LibreCat-ID: 5101
Downes, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market Effects of IFRS Adoption.” Journal of Accounting and Public Policy 37, no. 5 (2018): 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004.
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2017 | Working Paper | LibreCat-ID: 3540
Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and Uncertainty, 2017.
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2017 | Working Paper | LibreCat-ID: 3545
Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214.
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016.
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2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142.
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2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014.
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2014 | Working Paper | LibreCat-ID: 37090
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. 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, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.
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2014 | Journal Article | LibreCat-ID: 4879
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014.
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2013 | Conference Paper | LibreCat-ID: 37109
Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.
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2013 | Journal Article | LibreCat-ID: 3549
Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.
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2013 | Conference Paper | LibreCat-ID: 37110
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.
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2009 | Book Review | LibreCat-ID: 37135
Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International Journal of Accounting, 2009.
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2008 | Journal Article | LibreCat-ID: 3546
Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” Journal of Business Finance and Accounting 35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.
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2006 | Book Chapter | LibreCat-ID: 37123
Tekavic, Metka, Darja Peljhan, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” In Accounting and Finance in Transition, edited by Zeljko Sevic, 139–62. London: Greenwich University Press, 2006.
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2006 | Journal Article | LibreCat-ID: 4036
Peljhan, Darja, Metka Tekavcic, and Urska Kosi. “Advances in Performance Measurement: Evidence from Slovenian Companies.” Accounting and Finance in Transition, 2006, 139–62.
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