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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

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

Kosi, Urska; Valentincic, Aljosa - In: European Accounting Review 22 (2013) 1, pp. 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 straightforward due to (i) tax and non-tax costs of...

Persistent link: https://www.econbiz.de/10010679833

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

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