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12 Publications


2018 | Journal Article | LibreCat-ID: 5101
Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption. Journal of Accounting and Public Policy. 2018;37(5):376-401. doi:10.1016/j.jaccpubpol.2018.09.004
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition towards international standards. Accounting in Europe. 2017;14(3):358-387. doi:10.1080/17449480.2017.1378821
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2017 | 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. 2017;47(1):1-29. doi:10.1080/00014788.2016.1224968
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2017 | Working Paper | LibreCat-ID: 3540
Flagmeier V, Müller J. Tax Loss Carryforward Disclosure and Uncertainty.; 2017.
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2017 | Working Paper | LibreCat-ID: 3545
Flagmeier V. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance.; 2017.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier V, Müller J, Sureth-Sloane C. When Do Managers Highlight Their Effective Tax Rate? Vol 214.; 2017. doi:arqus Working Paper No. 214
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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 | 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 . 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
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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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2008 | Journal Article | LibreCat-ID: 3546
Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency Problems. Journal of Business Finance and Accounting. 2008;35(3-4):307-330. doi:10.1111/j.1468-5957.2008.02078
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2006 | Journal Article | LibreCat-ID: 4036
Peljhan D, Tekavcic M, Kosi U. Advances in Performance Measurement: Evidence from Slovenian Companies. Accounting and Finance in Transition. 2006:139-162.
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