Browsing Working papers (SNF) by Author "Knivsflå, Kjell Henry"
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Immateriell verdiskaping, rekneskapsføring og verdirelevans
Knivsflå, Kjell Henry (Arbeidsnotat, Working paper, 2001-05)Det har vorte hevda frå fleire hald at verksemder med stor im-materiell verdi-skaping offent-leggjer mindre verdirelevante rekne-skapstal enn andre verk-semder. I dette notatet vert denne hypo-tesen testa empirisk gjennom ... -
The value relevance of financial reporting on the Oslo Stock Exchange
Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (Working paper, Working paper, 2004-07)This paper focuses on the value relevance of accounting numbers in Norway over the period 1968–2002. This period covers a number of large, and distinct, changes in Norwegian accounting practice, which so far has culminated ...