Blar i BI Open på forfatter "Kvaal, Erlend"
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Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research
Kvaal, Erlend; Löw, Edgar; Novotny-Farkas, Zoltán; Panaretou, Argyro; Renders, Annelies; Sampers, Peter (Peer reviewed; Journal article, 2023)This paper discusses several issues that were raised by the International Accounting Standards Board (IASB) in their request for information for the post-implementation review (PIR) of the International Financial Reporting ... -
Earnings Management Priorities of Private Family Firms
Abdolmohammadi, Mohammad; Kvaal, Erlend; Langli, John Christian (CCGR Working Paper;3/2010, Working paper, 2010)We compare earnings management priorities of private family and private non-family firms. Our study is made possible by the availability of a new and unique database on family relationships between CEOs, board members and ... -
Hvordan påvirker Norsk RegnskapsStiftelse regnskapsutviklingen innenfor IFRS?
Kvaal, Erlend (Journal article, 2012) -
Topics in accounting for impairment of fixed assets
Kvaal, Erlend (Series of Dissertations, Doctoral thesis, 2005)This dissertation consists of three topics related to the accounting for impairment of fixed assets, represented by five papers. The first topic is an empirical research into the functionality of the new generation of ...