Blar i Department of Business and Management Science på tittel
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Earnings announcements and the variability of stock returns
(Discussion paper, Working paper, 1999)This paper is concerned with the dissemination process of firm-specific annual earnings information in the Norwegian capital market. We find a significant reduction in stock price volatility in the post-announcement period ... -
Earnings manipulation : cost of capital versus tax
(Discussion paper, Working paper, 1999)We show that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analyzed framework. Separating taxable income from accounting income will ... -
The Economics of the Global Minimum Tax
(Discussion paper;3/23, Working paper, 2023-03-14)This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for subsidiaries of multinational corporations. The reason is that the Substance-based Income Exclusion ... -
Economies of scale in Norwegian electricity distribution: a quantile regression approach
(Journal article; Peer reviewed, 2018) -
Education and the allocation of talent
(Discussion paper, Working paper, 2000-12)This paper considers a two-sector education model with two novel features. First, contracts have an independent role in sorting workers into different sectors of the economy. Second, education improves workers’ awareness ... -
The Effect of Social Distancing Measures on Intensive Care Occupancy: Evidence on COVID-19 in Scandinavia
(Discussion paper;2/20, Working paper, 2020-04-29)Understanding the effectiveness of social distancing on the spread of COVID-19 is crucial to justify economically costly social distancing measures. We present a case study focusing on the three Scandinavian countries. ... -
The Effects of Labour Migration and Interventions on Tax Compliance
(Doctoral thesis, 2024-04)First of all, I would like to thank my supervisors at the Norwegian School of Economics (NHH), Evelina Gavrilova-Zoutman and Floris Zoutman for excellent guidance throughout my PhD. Following my many years outside ... -
Effects of taxes and subsidies on media services
(Discussion paper;44/14, Working paper, 2014-12)We start out reviewing the justification for press subsidies. The social value of journalism can be larger than what the newspapers are able to extract because of knowledge externalities, public good characteristics of ... -
Effects of Voluntary Audit on Accounting Quality in Small Private Firms
(Discussion paper;1/22, Working paper, 2022-01-10)Many countries have introduced thresholds for mandatory audits, but empirical evaluations on how deregulation of audit markets affect reporting quality are scarce. I analyze a Norwegian audit reform in 2011, that introduced ... -
Effektene av CCCTB for Googles beskatning i Norge og EU : en simulering av EUs våpen mot skatteplanlegging
(Master thesis, 2016)Aggressiv skatteplanlegging er et internasjonalt problem, som har økt i omfang som følge av en økt globalisering. Flernasjonale selskaper opererer under flere forskjellige skattelovgivninger. Dette gir muligheter for å ... -
Effekter ved en liberalisering av pengespillmarkedet i Norge
(Master thesis, 2014)I denne utredningen har vi sett på konsekvenser ved å liberalisere det norske markedet for pengespill. Regjeringen vurderer en liberalisering under dersom man kan sikre økte inntekter til samfunnsnyttige formål, og samtidig ... -
Effektiv skattesats og selskapsstørrelse : en empirisk analyse av skattebelastningen til små og store selskaper i Norge
(Master thesis, 2015)Vi bruker paneldatametoder på norske regnskaps- og foretaksdata i perioden 1995- 2012 til å undersøke hvordan selskapers størrelse påvirker den effektive skattebelastningen. Vi finner at flere ansatte gir opphav til en ... -
Efficiency enhancing taxation in two-sided markets
(Discussion paper, Working paper, 2008-01)This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too high output compared to the social optimum; (ii) ... -
Efficient statistical equilibria in markets
(Discussion paper, Working paper, 2005)In this paper we will study statistical equilibria in commodity markets where agents have a specified utility attached to every transaction in their offer sets. A probability measure on the product of all offer sets is ... -
Electricity Prices, Large-Scale Renewable Integration, and Policy Implications
(Discussion paper;18/16, Working paper, 2016-11-22)This paper investigates the effects of intermittent solar and wind power generation on electricity price formation in Germany. We use daily data from 2010 to 2015, a period with profound modifications in the German electricity ... -
Elements of economics of uncertainty and time with recursive utility
(Discussion paper;13/20, Working paper, 2020-10-30)We address how recursive utility affects important results in the theory of economics of uncertainty and time, as compared to the standard model, where the focus is on dynamic models in discrete time. Several puzzles ... -
Empirical evidence on the relationship between mobile termination rates and firms' profit
(Discussion paper;2012:10, Working paper, 2012-08)The comprehensive theoretical literature on mobile termination rates (MTRs) is inconclusive on how the level of MTRs affects overall consumer charges and firms’ profit. In a theoretical model, well suited for econometric ... -
An empirically based implementation and evaluation of a network model for commuting flows
(Discussion paper, Working paper, 2006)In this paper we present empirical results based on a network model for commuting flows. The model is a modified version of a construction introduced in Thorsen et al. (1999). Journeys-to-work are determined by distance ... -
Employment, transport infrastructure and rural depopulation: a new spatial equilibrium model
(Discussion paper;09/2013, Working paper, 2013-09)In this paper we propose a new spatial equilibrium model, and use it to discuss issues related to rural depopulation. The discussion focuses on how investments in transport infras- tructure and the spatial distribution ... -
En analyse av formuesskattens innvirkning på vekstselskaper : en empirisk studie av norske gasellebedrifter
(Master thesis, 2015-09-17)I lys av den fallende produktivitetsveksten i Norge og en pågående debatt rundt formuesskatten, ønsker vi med denne masterutredningen å bidra med en empirisk analyse over formuesskattens innvirkninger på vekstbedrifter ...