Blar i Discussion papers (FOR) på forfatter "Gjerde, Øystein"

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    • Evidence on competitive advantage and superior stock market performance 

      Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (Discussion paper, Working paper, 2009-10)
      This article analyzes the value-relevance of industry-based and resource-based competitive advantage in a large sample of firms listed on the Oslo Stock Exchange. We measure competitive advantage by a single variable and ...

    • The value relevance of financial reporting on the Oslo Stock Exchange over the period 1964-2003 

      Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (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 

      Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (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 ...