Blar i Handelshøyskolen BI på emneord "accounting"
Viser treff 81-91 av 91
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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 ... -
Uønsket skatteplanlegging i multinasjonale selskaper : En analyse av BEPS-rammeverkets tiltakspunkt 6 og 7
(Master thesis, 2017)Denne masteroppgaven tar for seg en svært dagsaktuell utfordring knyttet til uønsket skatteplanlegging blant store multinasjonale selskaper. Da det er et stort behov for et felles internasjonalt regelsett innen skatterett, ... -
A valuation of Norwegian ASA in COVID-times
(Master thesis, 2021)This thesis aims to estimate the value of Norwegian Air Shuttle ASA, both pre- COVID and in 2021, to assess the effect of the pandemic. Our thesis concludes whether support from the government and investors was justified, ... -
The value relevance of Sustainability reporting in Norway
(Master thesis, 2022)This master thesis studies the effect of sustainability reporting quality on firm valuation. The existing literature presents a mixed view on this relation, partly because it is difficult to disentangle the disclosure ... -
The Value Relevance of Accounting Information - Empirical Evidence from the Oslo Stock Exchange
(Master thesis, 2022)The objective of the master thesis is to investigate value relevance of accounting information for the firms listed on the Oslo Stock Exchange. We employ 16 years of data (from 2005 until 2020) and explore three broad ... -
Virtual permanent establishment- skattlegging av den digitale økonomien
(Master thesis, 2019)Denne avhandlingen belyser både norsk og internasjonal skatterett, med et fokus på utarbeidelsen og forslag til modernisering for å imøtekomme den digitale revolusjonen verden har gjennomgått de siste tjue årene. Digi ... -
What are the key determinants of adopting IFRS or simplified IFRS for private Norwegian firms?
(Master thesis, 2023)This master thesis researches the determinants of voluntary adoption of International Financial Reporting Standards (IFRS) or simplified IFRS by private Norwegian firms. We hypothesize that Ownership structure, Choice of ... -
What are, if any, the explanatory financial factors of bankruptcy in Norwegian startups?
(Master thesis, 2020)In this paper, we investigate startups that have survived the first crucial years, but which then went bankrupt during the following years. The intention behind this focus is to acknowledge why some startups do not cross ... -
What is the impact of the down payment requirement on the housing market in Oslo?
(Master thesis, 2018)On March 1st 2010 the Norwegian government implemented a down payment requirement of 10%, later increased to 15% on December 1st 2011. The down payment requirement states the amount of equity needed to be applicable for ... -
Åpner artikkel 29 i OECD sin modellskatteavtale opp for gjennomskjæring selv om vilkårene for «beneficial owner» er oppfylt?
(Master thesis, 2022)Oppgaven tar for seg to omdiskuterte regler i OECDs modellskatteavtale, nemlig artikkel 10 om «beneficial owner» og den generelle omgåelsesregelen i artikkel 29 (9), «The Principal Purpose Test». Vi har sett på sammenhengen ...