Urska Kosi

University of Paderborn

Warburger Str. 100

Paderborn, D-33098

Germany

Vienna University of Economics and Business

Institute of Accounting and Auditing

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS
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SSRN RANKINGS

Top 18,621

in Total Papers Downloads

2,542

CITATIONS
Rank 47,323

SSRN RANKINGS

Top 47,323

in Total Papers Citations

9

Scholarly Papers (5)

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
Queen Mary University of London and University of Paderborn
Downloads 1,751 (8,942)
Citation 2

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, University of Paderborn and University of Ljubljana - Faculty of Economics
Downloads 355 (83,067)
Citation 6

Abstract:

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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
Queen Mary University of London, University of Paderborn and Bocconi University
Downloads 295 (102,028)
Citation 2

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
University of Paderborn and Humboldt University of Berlin - School of Business and Economics
Downloads 99 (265,338)

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 University of Paderborn
Downloads 42 (414,427)

Abstract:

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