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12 Publications


2018 | Journal Article | LibreCat-ID: 5101
Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects of IFRS adoption. Journal of Accounting and Public Policy, 37(5), 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004
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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
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2017 | Journal Article | LibreCat-ID: 4034
Florou, A., Kosi, U., & Pope, P. F. (2017). 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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2017 | Working Paper | LibreCat-ID: 3540
Flagmeier, V., & Müller, J. (2017). Tax loss carryforward disclosure and uncertainty.
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2017 | Working Paper | LibreCat-ID: 3545
Flagmeier, V. (2017). The information content of tax loss carryforwards: IAS 12 vs. valuation allowance.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2017). When Do Managers Highlight Their Effective Tax Rate? (Vol. 214). https://doi.org/arqus Working Paper No. 214
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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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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 .
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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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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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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
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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.
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