Browsing NHH Brage by Author "Juranek, Steffen"
Now showing items 21-29 of 29
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Royalty Taxation under Profit Shifting and Competition for FDI
Juranek, Steffen; Schindler, Dirk; Schneider, Andrea (Discussion paper;11/20, Working paper, 2020-09-09)Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This threatens not only the tax base of countries worldwide, it also affects the nature of competition ... -
SkatteFUNN and corporate croups : how changes in the SkatteFUNN scheme affects group structure and firms’ operational expenses
Eilertsen, Karoline Sofie Høgli; Selås, Maria Grjotheim (Master thesis, 2019)In this thesis, we have chosen to study the Norwegian R&D tax incentive; SkatteFUNN. The aim of the thesis was to see whether corporate groups optimizes from the scheme by making structural changes with changes in the ... -
Software vulnerabilities and bug bounty programs
Bienz, Carsten; Juranek, Steffen (Discussion paper;4/20, Working paper, 2020-05-12)Many software developers employ bug bounty programs that award a prize for the detection of bugs in their software. We analyze, in a model with asymmetric information, under which conditions a bug bounty program is beneficial ... -
The stock market effect of Cybercriminals : an empirical study of the price effects on US listed companies targeted by a data breach
Berg, Håkon Høviskeland; Hansen, Simen Eide (Master thesis, 2020)This study investigates the effect of a data breach with more than 30 000 records stolen on publicly US listed companies' share price. Utilizing the market model, we examine abnormal returns after an announcement of a ... -
Taxing Royalty Payments
Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm (Discussion paper;16/16, Working paper, 2016-09-16)The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role ... -
The effects of tax reform on the capital structure of Listed firms in Norway : an empirical study
Lilland, Johan Fredric; Årnes, André Seyffarth (Master thesis, 2017)The goal of this thesis is to determine how changes in the corporate tax rate affect the capital structures of Norwegian firms, and how such effects can be explained by established economic theories. We have applied ... -
What determines the post IPO exit process for private equity investors? : an empirical analysis of private equity divestment strategies
Strann, André; Skogsholm, Stian (Master thesis, 2016)The objective of this thesis is to investigate what determines the post IPO exit process for private equity (PE) investors, through an empirical approach. Our sample data for the analysis consists of 466 private equity ... -
What the hack? : an empirical analysis of the stock market reactions to hacking announcements
Jansen, Embla Kleiv; Stavik, Stine-Mari (Master thesis, 2020)To raise awareness of the financial consequences for companies that do not safeguard personal data, this thesis investigates the stock market reaction following hacks. Furthermore, it investigates the role consumers and ... -
Working or shirking from home? : an empirical case study of home office performance and implications for the future of work
Stø, Kristian Wøien; Vestre, Andreas (Master thesis, 2020)In 2020, the Covid-19 pandemic required hundreds of thousands of Norwegian employees to primarily work from home. Many companies are now considering their future practice of home office. We report the results from analyzing ...