Browsing Thesis by Subject "business analysis and performance management"
Now showing items 1-20 of 65
-
A longitudinal perspective on rolling forecasts & interactions
(Master thesis, 2014)Increasingly complex and dynamic business environment has led to the introduction of contemporary management control systems and management accounting innovations, such as rolling forecasts that is an important tool in ... -
A study of the Norwegian Stock Market, 1961-1989 : characteristics of the Oslo Stock Exchange and an empirical analysis of the price-book anomaly
(Master thesis, 2018)This thesis analyzes characteristics of the Oslo Stock Exchange (OSE) in the time period 1961-1989. Furthermore, this thesis extends the literature concerning the research on the P/B anomaly in the Norwegian stock market ... -
Affecting the gender difference in risk-taking behavior: a study of how the gender gap in risk-taking behavior can be influenced by a default effect
(Master thesis, 2015)The purpose of this study is to investigate the possibility of influencing the gender difference in risk-taking behavior. By doing so, we combine research from two different fields, namely literature on gender differences ... -
An assessment of optimal investment decision for emission control compliance for Odfjell SE : comparison of traditional DCF valuation and Real Option valuation as decision tools
(Master thesis, 2015)Increased focus on emission from the shipping sector has enforced new stringent regulations for the international maritime industry. Ship owners are forced to innovate and respond to the new regulations in a cost effective ... -
Application of multiple criteria decision analysis to compare environmental impact factors in Statoil
(Master thesis, 2007)In this study, Multiple Criteria Decision Analysis (MCDA) is applied to the risk assessment framework of Environmental Impact Factors (EIFs) in Statoil. The objective for the application is to integrate EIFs to an indicator ... -
Bank capital management: an examination of loan loss provisions under regulatory pressure : an empirical study of the Nordic banking sector
(Master thesis, 2016)We study whether and how capital regulation affects banks’ loan loss provisions. Using handpicked data on 46 Nordic banks, we find that banks use discretion to reduce loan loss provisions for regulatory capital management ... -
Bankruptcy prediction : the credit relevance of reclassfied financial statement ratios
(Master thesis, 2017)In this thesis, we present research within the field of financial statement analysis. We seek to investigate the credit relevance of financial statements reclassified for analytical purposes, and in particular the marginal ... -
Big Bath Accounting in Norway : empirical evidence on earnings management surrounding CEO turnovers in Norwegian firms
(Master thesis, 2016)In this thesis, we investigate the empirical relationship between CEO turnovers and big bath accounting by analyzing 5 979 Norwegian firms from 1999 to 2013. Using OLS and Fixed Effects regressions on panel data, we ... -
Bundling in the television market : who will benefit the most from á-la-carte channel choice in the Norwegian television market?
(Master thesis, 2013)present the basic bundling models and relate the framework to the multichannel television market. These models all suggest that the á-la-carte policy would transfer surplus from firms to consumers, but I argue that these ... -
Contradictory formalisations in a management control system : a case study on how different degrees and types of formalisations in a management control system are interpreted by the employees
(Master thesis, 2016)The formalisations that exist in an organisation are thought to have a substantial influence on how employees interpret the organisation’s Management Control System (MCS) (Malmi & Brown, 2008). Previously, researchers ... -
Cost overruns and the subsequent performance of developments on the Norwegian Continental Shelf : how have oil and gas field developments with large cost overruns in investments on the Norwegian continental shelf performed over time?
(Master thesis, 2014)This report provides an analysis and evaluation of how oil and gas field developments on the Norwegian continental shelf perform over time, after occurring significant cost overruns in initial investments. The analyses are ... -
Crowdfunding sustainability : how do entrepreneurs of sustainability projects utilise the potential of crowdfunding for fundraising?
(Master thesis, 2017)Entrepreneurs of sustainability projects face difficulties in raising capital from conventional financial sources, primarily because of a weaker focus on financial performance. However, the emergence of crowdfunding as ... -
Customer engagement on Facebook : a social brand experience
(Master thesis, 2012)Service-dominant logic has become a central perspective on marketing and comes along with several other trends that have evolved over the past decades. In this paradigm it has been shown that strong brand experience leads ... -
Distributed generation in electricity networks : benchmarking models and revenue caps
(Master thesis, 2010)The main focus of this thesis is the Norwegian Water Resources and Energy Directorate’s regulation model for the grid companies in Norway. We have taken a special interest in distributed generation and how the model ... -
Does increased creditworthiness lead to a reduced interest rate? : a study of external credit ratings' potential to influence a company's average interest rate
(Master thesis, 2014)The main objective is to explain whether increased creditworthiness leads to decreased average interest rates. The creditworthiness is represented by Bisnode’s credit rating codes. Involved in the study are Norwegian limited ... -
Earnings management environment : with the case of Troms Kraft
(Master thesis, 2012)In this paper I examine the topic of earnings management and use a case example. In the first part of the paper I review theory on two closely related topics - earnings management and fraud - and present and discuss ... -
The effects of changes in EU emission trading scheme on the value of a gas fired power plant in Norway
(Master thesis, 2011)The purpose of this thesis was to study how changes in the carbon market influences the present value of the gas fired power plant operated by Naturkraft AS. The changes in focus here are the ones introduced in EU’s Emission ... -
Ethical consciousness in auditing : a comparison of students and employees
(Master thesis, 2011)The purpose of this thesis has been to examine the difference in the level of consciousness towards ethics in auditing between students and employees, and further examine if the level of et ... -
Facing the crowd : an assessment of credit quality in crowdlending platform portfolios
(Master thesis, 2018)Crowdlending is a new form of lending, where platforms act as intermediaries between borrowers and lenders. The industry is gaining traction across Europe and the US. However, there has been little research into this ...