Urska Kosi

Paderborn University

Warburger Str. 100

Paderborn, 33098

Germany

University of Ljubljana - Faculty of Economics

Kardeljeva ploscad 17

Ljubljana, 1000

Slovenia

SCHOLARLY PAPERS

6

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2,776

SSRN CITATIONS
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SSRN RANKINGS

Top 31,798

in Total Papers Citations

19

CROSSREF CITATIONS

8

Scholarly Papers (6)

1.

Does Mandatory IFRS Adoption Facilitate Debt Financing?

Review of Accounting Studies, Forthcoming, INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Number of pages: 62 Posted: 20 Nov 2009 Last Revised: 20 May 2015
Annita Florou and Urska Kosi
Bocconi University and Paderborn University
Downloads 1,828 (11,405)
Citation 17

Abstract:

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accounting regulation; IFRS; accounting quality; public and private debt markets; cost of debt

2.

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

Number of pages: 59 Posted: 03 Jan 2014
University of Ljubljana - Faculty of Economics, Paderborn University and University of Ljubljana - Faculty of Economics
Downloads 449 (81,529)
Citation 8

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

3.

Are International Accounting Standards More Credit Relevant than Domestic Standards?

Forthcoming in Accounting and Business Research
Number of pages: 50 Posted: 26 Sep 2013 Last Revised: 06 Dec 2016
Annita Florou, Urska Kosi and Peter F. Pope
Bocconi University, Paderborn University and Bocconi University
Downloads 312 (123,094)
Citation 8

Abstract:

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IFRS, debt markets, credit ratings, credit relevance

4.

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

Number of pages: 42 Posted: 13 Nov 2013
Urska Kosi and Antonia Reither
Paderborn University and Humboldt University of Berlin - School of Business and Economics
Downloads 108 (313,116)
Citation 1

Abstract:

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standard setting, IASB, corporate lobbying, financial firms, IFRS 4

5.

Accounting Quality in Private Firms during the Transition towards International Standards

Number of pages: 41 Posted: 31 Aug 2017
University of Ljubljana - Faculty of Economics, Faculty of Organizational Sciences (Deceased) and Paderborn University
Downloads 47 (492,438)

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

6.

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 32 (565,581)

Abstract:

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