Aljosa Valentincic

University of Ljubljana - Faculty of Economics

Assistant Professor

Kardeljeva ploscad 17

Ljubljana, 1000

Slovenia

SCHOLARLY PAPERS

21

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SSRN CITATIONS
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Top 18,503

in Total Papers Citations

9

CROSSREF CITATIONS

49

Scholarly Papers (21)

1.

Political Cost (Dis)Incentives for Earnings Management in Private Firms

Number of pages: 49 Posted: 11 Mar 2007
Neil Garrod, Pirkovic Sonja Ratej and Aljosa Valentincic
Thames Valley University - Professional Studies, University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics
Downloads 728 (43,714)
Citation 7

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earnings management, private firms, agency relationships, political costs, tax management

2.

Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?

Number of pages: 59 Posted: 03 Jan 2014
Jernej Koren, Urska Kosi and Aljosa Valentincic
University of Ljubljana - Faculty of Economics, Paderborn University and University of Ljubljana - Faculty of Economics
Downloads 434 (83,881)
Citation 8

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private firms, voluntary audit, cost of debt, self-selection bias, lemon problem

3.

A Multinomial Model of Trade Credit Risk using Data on Individual Trade-Credit Transactions

Number of pages: 40 Posted: 07 Mar 2007
Sebastjan Gergeta and Aljosa Valentincic
Pivovarna Union and University of Ljubljana - Faculty of Economics
Downloads 267 (143,370)
Citation 4

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Trade credit, credit risk, payment delay, credit rating, multinomial logit

4.
Downloads 232 (164,503)
Citation 4

Dividend Irrelevance and Accounting Models of Value

Number of pages: 55 Posted: 29 Nov 2011 Last Revised: 19 Dec 2015
Bill Rees and Aljosa Valentincic
University of Edinburgh - Accounting and Finance and University of Ljubljana - Faculty of Economics
Downloads 232 (164,042)

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dividend displacement, permanent earnings, valuation models, value relevance tests

Dividend Irrelevance and Accounting Models of Value

Journal of Business Finance & Accounting, Vol. 40, Issue 5-6, pp. 646-672, 2013
Number of pages: 27 Posted: 27 Jul 2013
Bill Rees and Aljosa Valentincic
University of Edinburgh - Accounting and Finance and University of Ljubljana - Faculty of Economics
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dividend displacement, core earnings, other information, valuation models, value relevance tests

5.

Analysing Portfolios of Financial and Nonfinancial Stocks Using a Single Factor Model

Number of pages: 30 Posted: 13 Oct 2017 Last Revised: 07 Apr 2019
James Foye and Aljosa Valentincic
University of Ljubljana and University of Ljubljana - Faculty of Economics
Downloads 187 (201,002)

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asset pricing, dividends, multifactor models, CAPM, Fama-French model, performance evaluation

6.

Valuation of Dividends of Indonesian Listed Firms

Number of pages: 29 Posted: 16 Feb 2014
Yanthi Hutagaol and Aljosa Valentincic
Binus Business School and University of Ljubljana - Faculty of Economics
Downloads 163 (226,163)

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dividend valuation, forecasting earnings, accounting models of value

7.

Earnings Quality and Market Values of Indonesian Listed Firms

Number of pages: 39 Posted: 04 Mar 2018
Yanthi Hutagaol, Aljosa Valentincic and Dezie Warganegara
Binus Business School, University of Ljubljana - Faculty of Economics and Bina Nusantara University
Downloads 125 (279,388)

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Earnings quality, capital markets, dividends, accounting standards, IFRS

8.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia

Number of pages: 19 Posted: 08 Mar 2017
Aleš Novak and Aljosa Valentincic
Faculty of Organizational Sciences (Deceased) and University of Ljubljana - Faculty of Economics
Downloads 68 (410,322)

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IFRS, Slovenian accounting standards, financial reporting, EU accounting directive 2013/34/EU, SMEs

9.

Accounting Quality in Private Firms during the Transition towards International Standards

Number of pages: 41 Posted: 31 Aug 2017
Aljosa Valentincic, Aleš Novak and Urska Kosi
University of Ljubljana - Faculty of Economics, Faculty of Organizational Sciences (Deceased) and Paderborn University
Downloads 47 (487,513)

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Private Firms, Accounting Quality, Development of Accounting Standards, IFRS-Like Standards

10.

Testing Factor Models in Indonesia

Number of pages: 33 Posted: 12 Sep 2018
James Foye and Aljosa Valentincic
University of Ljubljana and University of Ljubljana - Faculty of Economics
Downloads 30 (571,430)

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Emerging equity returns, Fama-French three-factor model, Fama-French five-factor model, Indonesia

11.

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

TRR 266 Accounting for Transparency Working Paper Series No. 26
Number of pages: 67 Posted: 28 May 2021
University of Ljubljana - Faculty of Economics, University of Ljubljana - Faculty of Economics, Paderborn University, University of Ljubljana and University of Ljubljana - Faculty of Economics
Downloads 24 (609,345)

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private firms, voluntary audit, cost of debt, self‐selection bias, risk

12.

The Term Structure of Implicit Discount Rates in Security Valuation

Journal of Business Finance & Accounting, Vol. 32, No. 7-8, pp. 1237-1274, September 2005
Number of pages: 4 Posted: 29 Mar 2006
Neil Garrod and Aljosa Valentincic
Thames Valley University - Professional Studies and University of Ljubljana - Faculty of Economics
Downloads 17 (658,385)
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13.

Asset Write-Offs in the Absence of Agency Problems

Journal of Business Finance & Accounting, Vol. 35, Nos. 3-4, pp. 307-330, April/May 2008
Number of pages: 24 Posted: 22 Apr 2008
Neil Garrod, Urska Kosi and Aljosa Valentincic
Thames Valley University - Professional Studies, Independent and University of Ljubljana - Faculty of Economics
Downloads 4 (758,874)
Citation 4
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14.

Asset Write‐Offs in Private Firms – The Case of German SMEs

Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 285-317, 2013
Number of pages: 33 Posted: 26 Apr 2013
Andrea Szczesny and Aljosa Valentincic
University of Würzburg - Business Administration & Economics and University of Ljubljana - Faculty of Economics
Downloads 1 (787,767)
Citation 2
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asset impairment, write‐offs, private firms, SME, tobit regression, agency problems, HGB (Handelsgesetzbuch)

15.

Valuation and Forecasting Roles of Dividends of Indonesian Listed Firms

Journal of International Financial Management & Accounting, Vol. 27, Issue 2, pp. 126-157, 2016
Number of pages: 32 Posted: 20 Apr 2016
Yanthi Hutagaol and Aljosa Valentincic
Binus Business School and University of Ljubljana - Faculty of Economics
Downloads 0 (804,767)
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16.

Asymmetric Lévy Flight in Financial Ratios

Proceedings of the National Academy of Sciences, Vol. 108, No. 44, pp.17883-17888, 2011, DOI:10.1073/pnas.1113330108
Posted: 21 Dec 2013
Boris Podobnik, Aljosa Valentincic and H. Eugene Stanley
Boston University, University of Ljubljana - Faculty of Economics and Boston University - Center for Polymer Studies

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complex systems, econophysics, rating migrations, financial ratios

17.

Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Posttransitional Economy – The Case of Slovenia

Accounting in Europe, Volume 8, Issue 2, 2011, DOI:10.1080/17449480.2011.621674
Posted: 21 Dec 2013
Maja Zaman Groff and Aljosa Valentincic
University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics

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audit committee, transition, supervisory board, agency issues

18.

When Maximizing Shareholders' Wealth Is Not the Only Choice

Eastern European Economics, Vol. 39, No. 6, November-December 2001, pp. 64-93
Posted: 21 Dec 2013
Dusan Mramor and Aljosa Valentincic
University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics

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Privatization, Eastern Europe, financial ratios, goal of the firm, capital structure

19.

Forecasting the Liquidity of Very Small Private Companies

Journal of Business Venturing, Vol. 18, No. 6, pp. 745-771, 2003
Posted: 21 Dec 2013
Dusan Mramor and Aljosa Valentincic
University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics

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Liquidity, financial ratios, private firms, micro entities, financial reporting, earnings quality, SME

20.

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

European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Posted: 21 Dec 2013
Urska Kosi and Aljosa Valentincic
Independent and University of Ljubljana - Faculty of Economics

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write-offs, private firms, agency problems, incentives, accounting choice, earnings quality, financial reporting process

21.

Testing for Discontinuity or Type of Distribution

Mathematics and Computers in Simulation, Vol. 71, No. 1, March 2006, doi:10.1016/j.matcom.2005.09.002
Posted: 03 Aug 2006 Last Revised: 20 Dec 2013
Neil Garrod, Pirkovic Sonja Ratej and Aljosa Valentincic
Thames Valley University - Professional Studies, University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics

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Distribution function, Discontinuity, Chebyshev inequality, Monte Carlo simulation, Earnings management