Regnskapslovens straffebestemmelse i § 8-5 og straffeloven § 392 gir ingen klar angivelse av når et feil regnskapsestimat blir straffbart. Revisor har ved sin gjennomgang et avklart vesentlighetsprinsipp å forholde seg ...

We analyze relational contracts between a principal and a set of risk-neutral agents whose outputs are correlated. When only the agents’ aggregate output can be observed, a team incentive scheme is shown to be optimal, ...

Harrison, Rubinfeld (1978c) used a hedonic model to find out how house values were affected by air pollution in Boston, when other variables were taken into consideration. Their primary interest was in estimating willingness ...

In an economy with a sovereign wealth fund (SWF), the government may draw on the fund to supplement other government revenues. If the fund is invested in risky assets, this introduces a new stochastic element into the ...

We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings ...

The most common reason for scrapping a wind turbine in Denmark is to make room for a newer turbine. The decision to scrap a wind turbine is then highly dependent on an opportunity cost that comes from the interaction of ...

this article addresses changes in norwegian greeting rituals during the last century seen from two viewpoints: First, an article in Maal og Minne (lundeby 1995) against the answers to a questionnaire on greetings ...

We investigate the impact of inequality on sharing and cooperation using a dictator game and a linear public good game where some participants work for their endowment (“workers”) while others do not (“non-workers”). ...

In this paper we give a survey on some basic ideas related to random utility, extreme value theory and multinomial logit models. These ideas are well known within the eld of spatial economics, but do not appear to be ...