Browsing BI Open by Subject "accounting"
Now showing items 1-20 of 68
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Aksjesparekonto: En juridisk og økonomisk analyse av skatteloven § 10-21
(Master thesis, 2018)Temaet for denne avhandlingen er den nylig innførte ordningen med aksjesparekonto, regulert i skatteloven § 10-21 av lov 26. mars 1999 nr. 14. Vi analyserer de juridiske og økonomiske aspektene knyttet til denne nye ... -
Are family firms more tax aggressive than non-family firms, especially if they have a male CEO?
(Master thesis, 2018)Taxes has received much attention the past years, with scandals like Enron and the Panama- and Paradise papers setting it on the agenda in many countries. Although there exists extensive research on individual tax ... -
Assessing Different Levels of Time Retention for Business Interruption Coverage on Cyber Insurance
(Master thesis, 2020)As a consequence of the digitalization in companies, cyber-related risk has increased substantially. Cyber insurance has, therefore, emerged as a tool to mitigate cyber risk. Cyber risk behaves differently compared to ... -
The association between non-audit services and accrual quality in EEA countries (2015-2017)
(Master thesis, 2020)The main purpose of this study is to examine whether there is a relationship between accrual quality and non-audit services for medium and large listed companies in EEA countries from 2015 to 2017. The further tests ... -
Auditor independence in a private firm and low litigation risk setting
(CCGR Working Paper, Working paper, 2007)We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms for which the risk of auditor reputation loss is lower than for ... -
BEPS-rapportens påvirkning på internprissettingen av immaterielle eiendeler
(Master thesis, 2016)I denne avhandlingen tar vi for oss temaet internprising av immaterielle eiendeler. Det ble i oktober 2015 utformet en rapport med tiltak mot Base Erosion and Profit Shifting av OECD. Bakgrunnen for disse endringene var ... -
Beyond Budgeting in Small and Medium-Sized Enterprises: A Comparative Multi-Case Study of Equinor, Entra, Hurtigruten, and Tussa
(Master thesis, 2021)Purpose - The Master thesis aims to understand how Beyond Budgeting (BB) as a Management Control System (MCS) has been designed and used in companies of different sizes. Research design - We apply an interview-based, ... -
The Bidirectional Relationship Between ESG and Earnings Management in Norway
(Master thesis, 2020)This study examines the relationship between sustainability and earnings management (EM). The literature on this relationship is extensive and has primarily been focused on assessing how corporate social responsibility ... -
The buyback anomaly and the motives behind share repurchase announcements in Norway
(Master thesis, 2021)Firms announcing a repurchase of their shares often experience a period of abnormal returns; this is known as the buyback anomaly. The buyback anomaly is a persistent market anomaly that is challenging to explain (Andreou ... -
Control Systems for Sustainability: Exploring the patterns in Norwegian firms
(Master thesis, 2021)Sustainability is becoming of high importance for companies. Businesses increasingly commit to sustainability initiatives and report on sustainability performances. They also start to develop and embed sustainability ... -
Corruption ; The boundary between customer relationship management and illegal corruption, bribery and trading in influence
(Master thesis, 2016)The impropriety principle is a central legal standard that should be determined by the courts in light of the prevailing ethical and moral perceptions in the society. To decide whether an advantage is undue, the preparatory ... -
Debt heterogeneity: A study of how different debt instruments affect the performance of publicly listed U.S. firms.
(Master thesis, 2020)Academic literature has previously focused on capital structure as a whole; however, in more recent years, research has revolved around debt structure. Evidence from the last decade have proven the importance of debt ... -
Determinants of Cash Holdings and the Effect of the 2008 Financial Crisis: An Empirical Investigation of Norwegian Listed Firms
(Master thesis, 2021)In this paper we examine which determinants affect the cash holdings for Norwegian firms listed on Oslo Stock Exchange between 2001 and 2018, and if the effect of the determinants changed during the 2008 financial crisis. ... -
Does opting out from auditing decrease earnings quality and/or increase tax aggressiveness? An analysis of small companies from Norway.
(Master thesis, 2018)Following a new legislation in Norway from 2011, smaller unlisted Norwegian companies now have an opportunity to opt out from auditing. We hypothesize that this has led to a decrease in earnings quality and an increase ... -
Earnings management during CEO turnovers
(Master thesis, 2016)This thesis addresses the question of whether CEO changes in Norwegian publicly listed firms leads to earnings management efforts by accruals. We further explore the characteristics around the CEO change and specifics ... -
The Effect of CEO Characteristics on Earnings Management Practices of Private Norwegian SMEs
(Master thesis, 2021)Managerial characteristics in financial decisions have gained more attention during the last decades. Hence, this thesis aims to investigate the effect of CEO characteristics on earnings management practices for private ... -
The effect of gender in firms' top management on corporate profitability
(Master thesis, 2021)In this paper, we investigate how gender in firms’ top management affects firm profitability, using a large data sample on Norwegian private limited liability firms (AS firms) from 2000 to 2018. We find evidence that ... -
The effect of generalized trust and altruism on tax avoidance in Norway
(Master thesis, 2021)The popularity of research on the relationship between corporate tax avoidance and social concepts has steadily increased and been more emphasized. Prior research on the relationship between social capital and tax avoidance ... -
Employee stock options and company performance on the Oslo Stock Exchange
(Master thesis, 2021)This paper investigates the usage of employee stock options for the largest companies listed on the Oslo Stock Exchange in the period 2009 to 2019, and the effect granting employee stock options has on long-term performance. ... -
Er det muligheter for Pareto-forbedringer i det norske merverdiavgiftssystemet?
(Master thesis, 2016)Det norske merverdiavgiftssystemet har en alminnelig merverdiavgiftssats på 25 pst. og flere reduserte satser (0 pst., 10 pst., og 15 pst.). Norge har ulike merverdiavgiftssatser for ulike varer og tjenester, og systemet ...