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Accounting quality in private firms during the transition towards international standards

Valentincic, Aljosa; Novak, Aleš; Kosi, Urska - In: Accounting in Europe 14 (2017) 3, pp. 358-387

Persistent link: https://www.econbiz.de/10011997833

Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process

Kosi, Urska; Reither, Antonia - In: Accounting in Europe 11 (2014) 1, pp. 89-112

This study examines the determinants of financial firms' lobbying behaviour in the replacement process of International Financial Reporting Standard 4 (IFRS 4) <italic>Insurance Contracts</italic>. Based on comment letters in response to International Accounting Standards Board's (IASB) Exposure Draft 2010/8, we...

Persistent link: https://www.econbiz.de/10010974086

Clare Roberts, Pauline Weetman and Paul Gordon , International corporate reporting: A comparative approach (fourth edition), FT Prentice Hall, Pearson Education Limited, Harlow, UK (2008) ISBN 978-0-273-71473-6 xxi+676 pages, Â£46.99, $70.00, [euro]55.64.

Kosi, Urska - In: The International Journal of Accounting 44 (2009) 4, pp. 415-418

Persistent link: https://www.econbiz.de/10008484865

Are international accounting standards more credit relevant than domestic standards?

Florou, Annita; Kosi, Urska; Pope, Peter F. - In: Accounting and business research : a research quarterly … 47 (2017) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10011670429

Earnings Quality and Market Values of Indonesian Listed Firms

Hutagaol‐Martowidjojo, Yanthi; Valentincic, Aljosa; … - In: Australian Accounting Review 29 (2018) 1, pp. 95-111

Persistent link: https://www.econbiz.de/10012088036

Testing for discontinuity or type of distribution

Garrod, Neil; Pirkovic, Sonja Ratej; Valentincic, Aljosa - In: Mathematics and Computers in Simulation (MATCOM) 71 (2006) 1, pp. 9-15

In this paper, we propose a simple test for the continuity of a distribution function or of the type of distribution. The main advantage of our test in comparison to others, as used in earnings-management studies, for example, is that no assumptions regarding the underlying distribution function...

Persistent link: https://www.econbiz.de/10010750064

Forecasting the liquidity of very small private companies

Mramor, Dusan; Valentincic, Aljosa - In: Journal of Business Venturing 18 (2003) 6, pp. 745-771

Persistent link: https://www.econbiz.de/10005246730

Dividend Irrelevance and Accounting Models of Value

Rees, William; Valentincic, Aljosa - In: Journal of Business Finance & Accounting 40 (2013) 5-6, pp. 646-672

Persistent link: https://www.econbiz.de/10010713071

Valuation and forecasting roles of dividends of Indonesian listed firms

Hutagaol-Martowidjojo, Yanthi; Valentincic, Aljosa - In: Journal of international financial management and accounting 27 (2016) 2, pp. 126-157

Persistent link: https://www.econbiz.de/10011578046