Blar i Department of Business and Management Science på tittel
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Valg av revisor og effekt på klientselskapets skattebelastning
(Master thesis, 2013)De største revisjonsselskapene har i dag en sterkere markedsposisjon enn noensinne. Etter en rekke oppkjøp og sammenslåinger står det igjen fire globale giganter; PwC, Deloitte, KPMG og Ernst & Young. Utredningen består ... -
Valuation and Risk Management in the Norwegian Electricity Market
(Journal article; Peer reviewed, 2010)The purpose of this paper is twofold: Firstly, we analyse the option value approximation of traded options in the presence of a volatility term structure. The options are identified as: (a) “European” (written on the forward ... -
Valuation and risk management in the Norwegian electricity market
(Discussion paper, Working paper, 2000)The purpose of this paper is two-fold: Firstly, we analyze option value approximation of traded options in the presence of a volatility term structure. The options are identified as: "European" (written on the forward price ... -
Valuation of Asian options and commodity contingent claims
(Doctoral thesis, 2002) -
Valuation of irreversible investments : private information about the investment cost
(Discussion paper, Working paper, 1999-11)This article examines dynamic investment decisions when there is an agency problem. A principal delegates the decision of an investment strategy of a project to an agent. The agent has private information about the investment ... -
The value of tax shields IS equal to the present value of tax shields
(Discussion paper, Working paper, 2005-07)Fernandez (2004b) argues that the present value effect of the tax saving on debt cannot be calculated as simply the present value of the tax shields associated with interest. This contradicts standard results in the ... -
The value of timecharter optionality in the drybulk market
(Peer reviewed; Journal article, 2020)Using an optimization model on a network with stochastic travel times we estimate the value of flexible worldwide redelivery compared to the more constrained Atlantic ocean option. We evaluate the value of the redelivery ... -
The value relevance of financial reporting on the Oslo Stock Exchange over the period 1964-2003
(Discussion paper, Working paper, 2005)This article focuses on the value relevance of financial statements in Norway over the 40-year period from 1964 to 2003. Since Norwegian generally accepted accounting principles are based on an earnings-oriented conceptual ... -
The value-relevance of adopting IFRS : evidence from 145 NGAAP restatements
(Discussion paper, Working paper, 2008-10)Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their ... -
Valuing the Debt Tax Shield
(Discussion paper, Working paper, 2007)The tax shield from debt represents a significant proportion of total value for many companies, projects, and transactions. Accurate valuation of the debt tax shield is of more importance than ever as leverage is now ... -
Varsling av økonomisk kriminalitet: kan varsling kjøpes for penger?
(Master thesis, 2015)Formålet med oppgaven har vært å forstå effekten av å innføre en økonomisk belønning ved varsling av økonomisk kriminalitet i Norge. Det amerikanske lovverket tilbyr økonomiske belønninger ved varsling til offentlige ... -
Vehicle Routing with Space- and Time-Correlated Stochastic Travel Times: Evaluating the Objective Function
(Peer reviewed; Journal article, 2019)We study how to model and handle correlated travel times in two-stage stochastic vehicle-routing problems. We allow these travel times to be correlated in time and space; that is, the travel time on one link in one period ... -
Verdien av å (kunne) stenge
(Journal article, 2017)Verdsetting av fysiske eiendeler ved hjelp av diskontering av fremtidige forventede kontantstrømmer tilhører barnelærdommen for siviløkonomer. Denne metoden har imidlertid en stor svakhet: Det forutsettes at eieren ikke ... -
Viewing the deregulated electricity market as a bilevel programming problem
(Discussion paper, Working paper, 2000)In this paper we present a bilevel programming formulation of a deregulated electricity market. By looking at a deregulated electricity market in this format we achieve two things, the relation between a deregulated ... -
Vil innføring av ROT- og RUT-fradrag i Norge gi et mer effektivt skattesystem?
(Master thesis, 2015)Oppgaven redegjør for innføring av et skattefradrag for kostnader knyttet til arbeid i hjemmet, og om et slikt fradrag er ønskelig å innføre i Norge. Fradraget kan deles inn i «rehabilitering, ombygging og tilbygg» ... -
Vinmonopolet og taxfree-ordningen : en analyse av priser og effekten av økt alkoholkvote
(Master thesis, 2017)Formålet med denne masterutredningen har vært å vurdere hvordan taxfree-ordningen påvirker Vinmonopolet. For å kunne svare på dette har vi samlet inn omsetningstall for både Vinmonopolets butikker og taxfree-butikkene ... -
Voces populi and the art of listening
(Discussion paper, Working paper, 2008-06)The strategy most damaging to many preferential election methods is to give insincerely low rank to the main opponent of one’s favorite candidate. Theorem 1 determines the 3-candidate Condorcet method that minimizes the ... -
Volatility and price jumps in agricultural futures prices : evidence from wheat options
(Discussion paper, Working paper, 2003-01)Empirical evidence suggests that agricultural futures price movements have fat-tailed distributions and exhibit sudden and unexpected price jumps. There is also evidence that the volatility of futures prices contains a ... -
Wage dynamics and career concerns in anarchistic firms
(Discussion paper, Working paper, 2001-04)We consider firms where a worker’s effort level is contractible, but individual output is not. We attempt to determine equilibrium degree of worker discretion in choice of task (specialization) when workers have private ... -
Wage structure and labor mobility in Norway 1980–1997
(Discussion paper, Working paper, 2005)To what extent do different firms follow different wage policies? How do such policies affect worker mobility between firms, and what are the effects of different wage bargaining regimes? The empirical branch of personnel ...