Blar i Student papers på emneord "regnskap"
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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. ... -
Strategisk handlingsrom i norske statlige virksomheter
(Master thesis, 2014-02-19)Målet i denne utredningen har vært å kartlegge strategiske handlingsrom i norske statlige virksomheter, samt å se hvordan det identifiserte handlingsrommet passer med mål- og resultatstyring, som er det valgte ... -
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 ... -
Tax holidays og lavskattlandvurderingen
(Master thesis, 2019)Lavskattland ble først introdusert i norsk skatterett i forbindelse med skattlegging av norsk-kontrollerte utenlandske selskaper hjemmehørende i lavskattland. Reglene som omhandler beskatning av deltakere i slike selskaper ... -
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 ... -
The value relevance of reported biological assets at fair value in the salmon farming industry
(Master thesis, 2019)The implementation of IFRS in 2005 and the following adoption of fair value accounting represents a comprehensive change in the field of accounting in recent times. This legislation, requiring fair value on reported ... -
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 ... -
Utfordringer og muligheter knyttet til regulering av delingsøkonomien i Norge
(Map, 2018)Vi begynte med å ta en gjennomgang av Finansdepartementets Forslag om opplysningsplikt for formidlingsselskaper mv. og kommentere dette. Det vi så etter en grundig gjennomgang, var at staten nå ser på delingsøkonomi som ... -
Utvikling av praksis for KAM-rapporteringen over de to første årene etter standardendring.
(Master thesis, 2018)En lang debatt knyttet til svakheter ved den gamle revisjonsberetningen førte til en omarbeidelse av ISA 700 og innføring av en ny revisjonsstandard, ISA 701. Denne omarbeidelsen hadde som formål å øke informasjonsverdien ... -
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, ... -
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 ... -
Value relevance of accounting : emphasis on quarterly earnings reports in Norway
(Master thesis, 2014-02-10)In this thesis we study the value relevance of accounting information on the Oslo Stock Exchange. We address two questions; 1) are quarterly earnings reports value relevant and 2) are quarterly earnings more value relevant ... -
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 ...