Blar i Handelshøyskolen BI på emneord "accounting"
Viser treff 61-80 av 90
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Prising og overføring av immaterielle eiendeler ; En studie av effektene OECDs nye retningslinjer vil få på interne overføringer og prising av immaterielle eiendeler
(Master thesis, 2016)Temaet for oppgaven vår er skatteplanlegging og vi ser nærmere på hvordan flernasjonale selskaper flytter overskudd mellom datterselskaper ved hjelp av prising og overføring av immaterielle eiendeler. Innledningsvis ... -
The Relative and Incremental Information Content of Cash Flows and Accruals: An Empirical Study on Oslo Stock Exchange
(Master thesis, 2020)This study examines the relative and incremental information content of accruals and cash flows based on Norwegian data. The motivation for the study is the lack of conclusive evidence on the topic and that no information ... -
The role of artificial intelligence in internal audit procedures
(Master thesis, 2023)This thesis examines the relationship between the use of artificial intelligence (AI) and the success of internal control over financial reporting for US-listed companies. Based on the existing theory, we see AI as an ... -
Size management at regulatory thresholds by Norwegian companies
(Master thesis, 2017)Discrete regulatory thresholds can incentivize companies to adjust size. In this thesis, we examine size management by Norwegian companies around thresholds for audit exemption, size classification and VAT-reporting. We ... -
Skatt og dokumentavgift ved avhendelse av eiendom : En analyse av konsekvenser og utfordringer ved en lovendring tilsvarende SOU 2017:27 i Norge
(Master thesis, 2018)Denne oppgaven omhandler skatt i forbindelse med eiendomstransaksjoner. Oppgaven er avgrenset mot transaksjoner i næring, og omhandler derfor ikke transaksjoner mellom privatpersoner. Oppgaven undersøker de positive og ... -
Skattemessige tilpasningsmuligheter for boligutviklere ved bruk av borettslagsmodellen ; Er det nødvendig med en revisjon av gjeldende rett?
(Master thesis, 2016)Oppgaven omhandler skattemessige tilpasningsmuligheter for boligutviklere ved bruk av borettslagsmodellen. Som følge av enkelte lovendringer de senere årene blir borettslagsandeler igjen sett på som en attraktiv eierform. ... -
Skattlegging av kryptovaluta
(Master thesis, 2022)Formålet med denne oppgaven er å gi leser en oversikt over dagens rettskildebilde knyttet til beskatning av kryptovaluta, samt fremheve sider ved dagens føringer og praksis vi mener det kan være hensiktsmessig å endre. ... -
Systematic risk and secured debt
(Master thesis, 2017)Unsecured debt has gained little attention in the academic literature. The existing literature considers all debt as secured. However, firms use different types of debt in different situations. Thus, the different debt ... -
The application of EBITDA for performance measurement, and factors influencing it
(Master thesis, 2017)This thesis is based on firm observations from Oslo Børs in the period from 2011 to 2015, and studies the use of EBITDA in the firms’ annual reports and if there are any factors influencing this use. We apply the modified ... -
The effect of corporate tax avoidance on investments, and its relationship to firm liquidity
(Master thesis, 2017)Despite decades of tax and investment research, little is known about the relationship between a firm's ability to avoid income taxes and its level of investments. For instance, several researchers conclude that firms’ ... -
The effect on firm performance when a dilution of family control occurs in family firms
(Master thesis, 2016)This paper investigates how Norwegian family firm’s performance is affected by a dilution of family ownership control. Family firms hold unique firm characteristics and we explore if these characteristics change together ... -
The impact of intellectual capital on firms’ competitive advantage: An empirical study of listed integrated oil companies
(Master thesis, 2016)The aim of the thesis is to examine the relationship between intellectual capital and competitive advantages/disadvantages within firms. A sustained competitive advantage is defined as sustained superior performance ... -
The influence of social capital on financial behaviour of small Norwegian firms
(Master thesis, 2017)Social capital has been shown to influence investments and cash flow sensitivity in other countries. Still, there are limited amount of research on this topic using Norwegian firms. Due to high level of trust in Norway, ... -
The long-term effect of the 2006-tax reform on dividend payout ratio : a study of closely held Norwegian firms
(Master thesis, 2017)This paper aims at explaining the dividend payout ratio amongst privately, closely held, Norwegian firms, following the 2006 tax reform. There has been some studies on this topic, but not considering the long-run ... -
The reporting practices of key audit matters in the big five audit firms in Norway
(Master thesis, 2017)As of December 15th 2016, the audit reporting requirements in Norway have changed in a number of aspects. The most substantial change is the reporting of Key Audit Matters (KAM). ISA 701, Communicating Key Audit Matters ... -
The value relevance of alternative performance measures : empirical evidence from the Oslo stock exchange
(Master thesis, 2017)Companies disclose alternative performance measures, either to provide useful information to the market, or for strategic purposes which can be misleading. Using traditional price regressions, this study examines the ... -
Trend in Cash Holdings. A Study of Industrial Firms in U.S.
(Master thesis, 2023)This master thesis examines the trend in cash holdings among industrial firms in the United States, building upon the research of Bates et al. (2009) by analyzing a more recent sample period from 1980 to 2020. The study ... -
- Trump Tweets’ impact on financial returns -
(Master thesis, 2020)In this study, we investigate whether U.S. President, Donald Trump’s Twitter sentiment and activity affect financial markets. By employing the event study methodology, we provide strong empirical evidence that our small-cap ... -
Trust and Foreign Direct Investment in Sub-Saharan Africa
(Master thesis, 2023)Our paper explores the intricate relationship between trust and foreign direct investment (FDI) in Sub-Saharan Africa (SSA). We aim to answer the research question: “Is there a positive relationship between trust and ... -
Utarbeidelse av rammeverk for vurdering av granskingsrapporter : En vurdering av Deloittes granskingsrapport av Telenor
(Master thesis, 2017)Målet med denne oppgaven har vært å utarbeide et rammeverk for vurdering av granskingsrapporter ved hjelp av kriterier fra tidligere litteratur og intervjuer.. Vi har brukt en kvalitativ metode for å kunne svare på vår ...