Norges Handelshøyskole: Recent submissions
Now showing items 901-920 of 8341
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Felleskostnader – En kilde til konflikt?: En undersøkelse av felleskostnader for næringseiendom
(Master thesis, 2021)Denne masteroppgaven er en studie av felleskostnader for næringseiendom som også tar for seg utleier- og leietakers forståelse av en rekke vilkår i leieavtalene. Næringseiendom er et populært investeringsobjekt og blir ... -
The Role of Sustainability Indicators and their Impact on Decision-making and Control: A Case Study of Mestergruppen
(Master thesis, 2021)The climate crisis is happening much faster than anticipated and the construction industry has a big responsibility to become more sustainable since it stands for more than 15% of Norway’s total emissions. While the ... -
The Future of Natural Gas as a Transition Fuel : Forecasting natural gas-generated power in Germany and the United Kingdom. What can we expect from Norwegian exports of natural gas in the years to come?
(Master thesis, 2021)This thesis intends to answer the following research question: What role will natural gas serve in the transition to renewable energy sources in the German and British power sectors, and what will be the implications for ... -
How Analysts Value ESG: An Empirical Analysis of the Impact of ESG Performance on the Price Target Bias
(Master thesis, 2021)This thesis examines how firm ESG performance and ESG reporting affect the price target bias, a normalized and directional measure of how analysts' price targets predict the market price. To examine this relationship, ... -
The Government Pension Fund Global: How are the bets distributed, and where is the active return created?: A holdings-based analysis of The Government Pension Fund Global’s investments in equities from 2014 to 2021.
(Master thesis, 2021)The Management of the Government Pension Fund Global (hereafter the “Fund”) is a heated topic. The Fund is managed actively to outperform the benchmark and generate a positive active return. The literature is skeptical ... -
SPACs – Experts on Taxation?: An empirical study of SPACs and the role of taxation in their choice of jurisdiction
(Master thesis, 2021)A Special Purpose Acquisition Company (SPACs) is a listed shell company that raises money from the public markets for the purpose of acquiring a private company (Deloitte, 2020). This thesis investigates the structure ... -
Who Benefits in Times of Strife and Uncertainty?: A study of mining companies in the Democratic Republic of Congo
(Master thesis, 2021)In this thesis, we show that violence–escalating events lead to an increase in stock prices for mining companies holding concessions in the Democratic Republic of Congo (DRC). The increase in value is higher during the ... -
Liquidity in the Norwegian and Danish Covered Bond Markets: An empirical study comparing the liquidity in the secondary covered bond markets in Norway and Denmark from 2010 to 2021
(Master thesis, 2021)In this paper, we analyze and compare the liquidity in the Norwegian and Danish secondary covered bond markets using transaction data from 2010 to 2021. With sparse transaction data, measuring liquidity in the two markets ... -
Eiendomsselskapers valg av regnskapsspråk : Hvorfor velger noen norske eiendomsselskaper å føre regnskap etter forenklet- og fullstendig IFRS?
(Master thesis, 2021)Dette er en kvalitativ studie om norske eiendomsselskaper som benytter IFRS og deres motivasjons for dette. Resultatene fra det semistrukturerte intervjuet viser at det er i all hovedsak tre årsaker til at eiendomsselskaper ... -
Diversity and IPOs : An empirical analysis of OSE listed firms from 2006-2019
(Master thesis, 2021)The aim of this master’s thesis is to investigate whether top management diversity is associated with short-term firm performance in relation to initial public offerings (IPOs). We use a panel data sample consisting of 113 ... -
The Wealth Tax’ Impact on Stock Exchange Listings : A comparative case study of wealth tax abolition’s effect on stock exchange listings through the synthetic control method
(Master thesis, 2021)The valuation basis for the wealth tax generally differs between listed and non-listed companies, where listed companies are valued at market value and non-listed companies are valued at book value. We analyze the 2007 ... -
Reverse labeling: Does framing labels as losses promote more ethical, more eco-friendly, and healthier choices?
(Master thesis, 2021)The purpose of this thesis is to investigate the effects of replacing standard labels (labels framed as gains) with reverse labels (labels framed as losses) on making more ethical, more eco-friendly, and healthier consumer ... -
Digitale opplæringsprogrammer i etablerte bedrifter : En casestudie av Norsk Hydro ASA og deres Digital Accelerator Training Program
(Master thesis, 2021)Denne masteroppgaven har studert hvordan digitale opplæringsprogrammer i etablerte bedrifter kan bidra til å styrke de ansattes digitale kompetanse. Dette har vi undersøkt gjennom en induktiv casestudie av Norsk Hydro ASA ... -
Forklaringsvariabler for endringer i kredittmarginer : En studie av selskapsobligasjoner i det norske markedet
(Master thesis, 2021)I denne avhandlingen undersøker vi hvilke variabler som forklarer kredittmarginer, og hvordan endringer i disse forklaringsvariablene påvirker endringer i kredittmarginer tilhørende selskapsobligasjoner i det norske markedet. ... -
Oil Production in a Changing : Climate An Investigation of Optimal Oil Extraction on the Norwegian Continental Shelf under Current and Potential Climate Policies
(Master thesis, 2021)This thesis addresses the challenges of being an oil nation in a time where the world needs to combat climate changes. Emissions from fossil fuels are the dominant cause of global warming, and the need for actions to ... -
Mergers & Acquisitions and ESG : The impact of ESG characteristics on the Takeover Premium
(Master thesis, 2021)his master’s thesis attempts to identify the value of ESG scores through the willingness of acquirers to pay a premium for ESG scores in M&A transactions. As the world is working to become climate friendly through international ... -
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
(Discussion paper;8/22, Working paper, 2022-02-22)The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ... -
The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax
(Discussion paper;7/22, Working paper, 2022-02-22)We study the effect of stricter enforcement of the dividend-withholding tax (DWT). We focus on a 2016 Danish enforcement reform and compare Denmark to its Nordic neighbors. Throughout Nordic stock markets, shares on loan ... -
AUDITOR-CLIENT NEGOTIATIONS OVER ACCOUNTING ISSUES - FIELD EVIDENCE
(Doctoral thesis, 2013)This study investigates the relationship of each of four variables to the auditor’s combined use of the contending and the conceding strategy in auditor-client negotiations over accounting issues. These variables are the ... -
Endogenous multihoming and network effects: Playstation, Xbox, or both?
(SAM DP;02/22, Working paper, 2022-02)Competition between firms that sell incompatible varieties of network products might be fierce, because it is important for each of them to attract a large number of users. The literature therefore predicts that stronger ...