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Handelshøyskolen BI [6537]
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Impact of ASC 842 on Key Financial Ratios and Value Relevance
(Master thesis, 2024)In 2016, the Financial Accounting Standard Board (FASB) issued Accounting standard Codification (ASC) Topic: 842 Leases, replacing the previously criticized ASC 840. After a long transitioning period, ASC 842 became effective ... -
Understanding Consumer Behaviour in Textile Disposal: A study of motivational factors
(Master thesis, 2024)The purpose of this master thesis was to investigate consumer textile disposal behaviours in Norway, aiming to understand the motivations and factors influencing these behaviours. The ultimate goal was to support the ... -
Analyzing the Financial Performance of Impact Investing Funds in the Private Equity Landscape: A Comparative Analysis
(Master thesis, 2024)This study explores the financial performance of impact investing funds compared to non-impact private equity funds. By compiling a global dataset, we aim to shed light on the profitability of impact investing in the private ... -
Fine-Tuning Large Language Models: Assessing Memorization and Redaction of Personally Identifiable Information
(Master thesis, 2024)Memorization and redaction of Personally Identifiable Information (PII) in fine-tuned transformer-based Large Language Models (LLMs) is a new research area with limited literature overall and no existing studies on Norwegian ... -
The Impact of ESG Performance and Green Bonds on Credit Ratings and Credit Spreads in Scandinavia
(Master thesis, 2024)We study the relationship between Environmental, Social, and Governance (ESG) scores and credit ratings for 80 publicly listed firms in Norway, Sweden, and Denmark from 2013 to 2024. Using ESG scores from the London Stock ...