Norges Handelshøyskole: Recent submissions
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Is Materiality Key to Profit on Sustainability? An empirical analysis of material sustainability and its effect on stock performance on Oslo Stock Exchange
(Master thesis, 2022)In this thesis, we examine whether the companies’ focus and prioritization of material sustainability issues have value implications for companies listed in Norway. Material sustainability issues are those issues that ... -
Gis det tilstrekkelig noteinformasjon om inntektsføring etter IFRS 15? En studie av praksis i eiendomsutviklingsbransjen i Skandinavia
(Master thesis, 2022)IFRS 15 ble implementert fra og med regnskapsåret 2018, og regulerer regnskapsføringen av inntekter fra kontrakter med kunder (IFRS 15.C1). Eiendomsutviklingsbransjen er blant bransjene den nye standarden har størst ... -
Maritime transport applications in an operational efficiency perspective
(Doctoral thesis, 2023-02) -
«They'll just go to Moody's» : Investigating Corporate Credit Rating Updates Using Machine Learning Techniques
(Master thesis, 2022)Credit Rating Agencies («CRAs») play an important role in the global debt market. They influence the credit spread and thus the borrowing costs for major corporations. An inherent problem is the conflict of interest that ... -
The Economics of Technology Stock Prices An empirical study of the relationship between macroeconomic variables and the Norwegian technology index
(Master thesis, 2022)Many of today's largest and most influential companies are in the technology sector. In recent years, these firms have experienced enormous growth in their stock price. For investors, this has been an excellent opportunity ... -
Carbon emissions impact on stock performance for IT companies : An empirical study of the link between carbon emissions for information technology companies and stock performance
(Master thesis, 2022)This paper investigates whether carbon emissions have an effect on financial performance on companies in the information technology sector, by separating emissions in scope 1, 2 and 3. We want to examine if carbon footprint ... -
From Waste Management Towards Resource Management : A qualitative study on the use of management control systems towards circular economy in Norwegian waste management companies
(Master thesis, 2022)Purpose – The purpose of this thesis is to demonstrate how management control systems are used towards circular economy. As well as contributing to the demand for research regarding management control systems with the ... -
The Arrangement of Deferred Taxes Descriptive study on the arrangement of deferred taxes and the influence on wages, employees and investments within chosen subgroups.
(Master thesis, 2022)This master thesis scheds light on the usage of deferred Value-Added tax in Norway while investigating whether the arrangement was effective. To analyse the effectiveness, we choose to look at changes in wages, employment ... -
Hvilke faktorer resulterer i økende andel elektriske biler i Europa? En analyse av 15 europeiske land fra et økonometrisk perspektiv
(Master thesis, 2022)Klodens temperatur stiger, og klimautslipp har blitt et økende problem med globale konsekvenser. For å senke klimautslippene, hvor blant annet transportsektoren har stått for en stor andel av klimautslippene, samt dempe ... -
Bør investor velge verdipapirfond basert på Morningstar-rangering? En empirisk studie av rangeringens evne til å predikere fondsprestasjon
(Master thesis, 2022)Denne masterutredningen utforsker Morningstar sitt velkjente rangeringssystem og dets evne til å predikere fremtidig fondsprestasjon. Et sentralt spørsmål som oppgaven forsøker å besvare, er hvorvidt bruken av ... -
Is tax transparency associated with a better ESG score? An empiric look into the state of Tax transparency and ESG for OBX25
(Master thesis, 2022)In this thesis, our primary goal is to examine the state of tax transparency, then identify the relationship between ESG score and tax transparency performance for the Norwegian companies that make up the OBX25 index. ... -
The Dynamics in Financial Markets During the Russia- Ukraine War : A quantitative analysis of stock prices in the oil and gas industry
(Master thesis, 2022)This thesis analyses the impact of statements regarding Russian petroleum during the Russia- Ukraine war on stock prices of oil and gas companies in Europe. In addition, the paper analyses differences in this impact on ... -
Wealth mobility in Norway : An event study ofwealth tax change in Bø
(Master thesis, 2022)In this thesis we examine the effect of a wealth tax on mobility. The lower wealth tax rate in Bø, implemented January 2021, presents an opportunity to add an empirical study to the scarce literature on wealth ... -
Are Dividend Arbitrage Strategies Present in Asia? An empirical study on cum-cum and cum-ex transactions in Asian markets
(Master thesis, 2022)This thesis investigates whether dividend arbitrage strategies are present in Asian markets. The term refers to trading schemes where investors collude to exploit loopholes related to dividend withholding taxes. We focus ... -
Verdsettelse av ikke-børsnoterte selskaper for formuesskatt : En analyse av metoder for fastsetting av formuesverdi for ikke- børsnoterte selskaper
(Master thesis, 2022)Formålet med oppgaven er å undersøke hvordan reglene for fastsetting av formuesverdi for ikke-børsnoterte aksjer kan forbedres. Eventuelle forbedringer av dagens regler for fastsetting av formuesverdi for formuesskatten ... -
Does a Wealth Tax Discourage Individual Risk Taking? Evidence from Norway
(Master thesis, 2022)The interest in capital taxation has been revived by increasing inequality over the past decades. Norway is one of the few countries persisting with a wealth tax policy, making it an interesting research setting. The ... -
Formuesskattens virkning på unoterte selskap i oppdrettsnæringen : En case-studie av formuesskattens virkning på fire unoterte selskap i oppdrettsbransjen
(Master thesis, 2022)I denne masterutredningen har vi tatt for oss formuesskattens påvirkning på den finansielle situasjonen til de fire oppdrettsselskapene Nordlaks AS, Tysnes Fjordbruk AS, Måsøval AS og Eide Fjordbruk AS. Formuesskatten ... -
The Demand for News: Accuracy Concerns versus Belief Confirmation Motives
(SAM DP;01/2023, Working paper, 2023-01-12)We examine the relative importance of accuracy concerns and belief confirmation motives in driving the demand for news. In experiments with US respondents, we first vary beliefs about whether an outlet reports the news in ... -
Four Essays in Natural Resource Economics: Dynamic Modeling of Renewable and Nonrenewable Marine Resources
(Doctoral thesis, 2023-02)