CSR reporting under the Non-Financial Reporting Directive: Evidence from non-publicly listed firms

Autor: Maryna Gulenko, Saskia Kohlhase, Urska Kosi

Publikováno v: SSRN Electronic Journal.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bd1083dcd89001b2af37d0b4fa3bb451
https://doi.org/10.2139/ssrn.4040946

Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk

Autor: Katarina Sitar Sustar, Jernej Koren, Riste Ichev, Urska Kosi, Aljosa Valentincic

Publikováno v: SSRN Electronic Journal.

This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary au

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8eacb83b06fc8f1da7b43cf1cca2eb6f
https://doi.org/10.2139/ssrn.3853927

Does mandatory IFRS adoption facilitate debt financing?

Autor: Urska Kosi, Annita Florou

Publikováno v: Review of Accounting Studies. 20:1407-1456

We examine whether the mandated introduction of International Financial Reporting Standards (IFRS) is associated with the propensity to access the public rather than private debt market and the cost of debt. We use a global sample of public bonds and

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cb33b970f79e96afc5053deb271142f7
https://doi.org/10.1007/s11142-015-9325-z

Are international accounting standards more credit relevant than domestic standards?

Autor: Urska Kosi, Peter F. Pope, Annita Florou

Publikováno v: Florou, A, Kosi, U & Pope, P 2016, ' Are International Accounting Standards more Credit Relevant than Domestic Standards? ', ACCOUNTING AND BUSINESS RESEARCH .

We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c7702e348bebe48adfd2c4e90db1be51
http://hdl.handle.net/11565/4014571

Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives

Autor: Aljosa Valentincic, Urska Kosi

Publikováno v: European Accounting Review. 22:117-150

Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightfor

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8465ad33e7f951567d5e3d98f5db06fb
https://doi.org/10.1080/09638180.2012.661938