Blar i Norges Handelshøyskole på tittel
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The value of corporate social responsibility : looking beyond the bottom line
(Master thesis, 2006)Corporate social responsibility (CSR) has developed increased prominence as an idea, as a company strategy and as a practical program in companies across the world. The literature in the CSR field has focused on whether ... -
The value of equality
(Discussion paper, Working paper, 2001-09)Over the years, egalitarian philosophers have made some challenging claims about the nature of egalitarianism. They have argued that the Rawlsian leximin principle is not an egalitarian idea; that egalitarian reasoning ... -
The Value of Equity Analysts: An Empirical Study of the Informativeness of Analyst Revisions
(Master thesis, 2021)This thesis investigates the informativeness of analyst recommendation revisions and target price revisions in absence of recommendation changes. The 69 companies included in the Oslo Børs Benchmark Index (OSEBX) are ... -
The Value of ESG: Evidence from M&As: An Empirical Analysis of ESG in M&As in the OECD from 2010 to 2021
(Master thesis, 2022)This paper investigates whether acquirers are willing to pay a premium for targets with greater environmental, social, and governance (ESG) performance in mergers and acquisitions (M&A). The topic is scarcely investigated, ... -
The value of interpretable machine learning in wind power prediction : an emperical study using shapley addidative explanations to interpret a complex wind power prediction model
(Master thesis, 2020)The main objective of this thesis is to evaluate if interpretable machine learning provides valuable insight into TrønderEnergi’s wind power prediction models. As we will see, interpretable machine learning provides ... -
Value of predicting environmental variation in fishery management
(Report, Research report, 2001-12)Decision-makers are often concerned with forecasts of environmental variables. In accordance with this the quality of forecasts is often discussed. The interest in forecasts also show up in much modeling activity. However, ... -
The value of tactical and strategic CSR during crises of trust : evidence from the great recession
(Master thesis, 2019)In 2017, Lins, Servaes and Tamayo found that firms’ level of CSR activities affected firm performance during the 2008, 2009 financial crisis positively. In this master’s thesis, I aim to analyze the relationship on a more ... -
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 Accounting in R&D-Intensive Firms: A qualitative study of accounting relevance in R&D-intensive firms and what information is conisdered relevant by CFOs
(Master thesis, 2022)This master thesis aims to investigate how relevant accounting is for R&D-intensive businesses, and what information is or could be used to compensate for the reduced relevance over the years. There is a wide agreement ... -
The value relevance of financial information
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The value relevance of financial reporting on the Oslo Stock Exchange
(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 ... -
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 ... -
Value Relevance of Foreign Currency Accounts: A study of US publicly listed firms value relevance with foreign currency transaction and translation factors
(Master thesis, 2022)Foreign currency risk has become an increasing concern for multinational companies, due to the expansion of business geographical scope and increased volatility of foreign exchange rates. The robustness of firm foreign ... -
Value relevant ESG scores and superior performance : when is a high ESG score indicative of better financial performance?
(Master thesis, 2021)Purpose - The objective of this thesis is to develop a methodology that will enable investors to differentiate between two types of companies: those with high performance on ESG issues that have the potential to significantly ... -
Value strategies : do stocks with low prices relative to fundamental measures of value outperform the market?
(Master thesis, 2015)This paper investigates weak-form market efficiency of the U.S. equity market by identifying market anomalies related to value strategies for portfolios formed on price-earnings, price-dividends, price-cash flow and ... -
The value-relevance of accounting figures in the international oil and gas industry : cash flows or accruals?
(Working paper, Working paper, 2005-08)Analysts often rely on a given set of accounting figures for evaluating the financial performance and relative valuation of oil and gas exploration companies. However, the relative importance of these various measures in ... -
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 ... -
The values of relative risk aversion and prudence : a context-free interpretation
(Working paper, Working paper, 2009-02)In this paper we apply to multiplicative lotteries the idea of preference for “harm disaggregation” that was used for additive lotteries in order to interpret the signs of successive derivatives of a utility function. In ... -
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 ...