Browsing Master of Science by Subject "business control"
Now showing items 1-20 of 34
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Analysis and Valuation of Frontline Plc
(Master thesis, 2023)In this master thesis, we have performed an analysis and valuation of Frontline Plc. The problem statement in the thesis is defined as: “What is the fundamental value of a share in Frontline Plc, traded at the New York ... -
Are share pledge firms more willing to repurchase shares? evidence from China
(Master thesis, 2024)This thesis investigates whether Chinese share pledge firms are more willing to repurchase shares by using a sample of Chinese A-share share repurchases from October 27, 2018, to December 31, 2023. The research indicates ... -
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 ... -
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 ... -
The Contribution of Enterprise Risk Management to Firm Value - Empirical evidence from the North American and European Oil & Gas Sector
(Master thesis, 2023)This master thesis examines the contribution of Enterprise Risk Management (ERM) to firm value within the upstream oil and gas sector in Europe and North America. Given the industry’s high exposure to various risks, this ... -
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 ... -
Credit Risk Implications in Norwegian Banks: A Comparative Analysis of The Internal Rating Based and Standardised Approaches
(Master thesis, 2023)Objective: This study aims to evaluate the implications of the Internal Ratings-Based approach on credit risk in comparison to the Standardised Approach among Norwegian banks. The adoption of the IRB approach was initially ... -
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. ... -
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 ... -
The effects on the financial statement of and adoption of IFRS from NGAAP
(Master thesis, 2023)Previous research has been done on the effects of the mandatory transition to International Financial Reporting Standard for listed companies in the EU/EEA in 2005. This thesis wants to provide an updated view of the ... -
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. ... -
Evaluating the Predictive Power of Leading Indicators Used by Analysts to Predict the Stock Return for Norwegian Listed Companies
(Master thesis, 2020)This paper studies the predictive power of leading indicators used by interviewed analysts to predict the monthly excess stock returns for some of the most influential Norwegian companies listed on the Oslo Stock Exchange. ... -
Exploring the Leverage and Profitability Relation in the Norwegian Market
(Master thesis, 2023)The Leverage-Profitability Puzzle has long been one of the most well-known empirical inconsistency in the literature on capital structure. There are few empirical studies that focus solely on the Norwegian market in relation ... -
Gender Diversity and Earnings Management: A study on Norwegian Firms
(Master thesis, 2023)Due to the ethical and moral complexities associated with earnings management, the examination of gender differences has generated interest in relation to the quality of earnings reporting. However, the available studies ...