Norges Handelshøyskole: Nye registreringer
Viser treff 1361-1380 av 8341
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Bruker norske revisorer konsistente og tilstrekkelige stikkprøvestørrelser når de tester ukentlig forekommende kontroller? En teoretisk analyse
(Chapter; Peer reviewed, 2020)Tidligere forskning viser at revisorer gjerne bruker tommelfingerregler foreslått av American Institute of Certified Public Accountants (AICPA) når de skal bestemme seg for stikkprøvestørrelser til bruk i forbindelse med ... -
IASBs syn på sammenlignbarhet i finansregnskapet
(Chapter; Peer reviewed, 2020)Sammenlignbarhet er en ønsket kvalitet ved finansregnskapet, og IASB referer hyppig til denne kvaliteten i sitt arbeid med utvikling av IFRS. Men sammenlignbarhet er et vanskelig konsept å forstå (Zeff, 2007), og forskning ... -
Progress in the R ecosystem for representing and handling spatial data
(Peer reviewed; Journal article, 2020)Twenty years have passed since Bivand and Gebhardt (J Geogr Syst 2(3):307–317, 2000. https://doi.org/10.1007/PL00011460) indicated that there was a good match between the then nascent open-source R programming language ... -
How do host–migrant proximities shape attitudes toward internal climate migrants?
(Peer reviewed; Journal article, 2020)Climate change is predicted to cause voluntary and forced internal migration on an unprecedented scale in the coming decades. Yet, research on host communities that will be on the front lines in receiving the climate migrants ... -
Understanding the marginal distributions and correlations of link travel speeds in road networks
(Peer reviewed; Journal article, 2020)Link travel speeds in road networks are essential data for a variety of research problems in logistics, transportation, and traffic management. Real-world link travel speeds are stochastic, and highly dependent on speeds ... -
Behavioral equilibrium and evolutionary dynamics in asset markets
(Peer reviewed; Journal article, 2020)This paper analyzes a dynamic stochastic equilibrium model of an asset market based on behavioral and evolutionary principles. The core of the model is a non-traditional game-theoretic framework combining elements of ... -
Regnskapsestimater - når er dårlige vurderinger straffbare?
(Chapter; Peer reviewed, 2020)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 ... -
Experimenting with sustainable business models in fast moving consumer goods
(Peer reviewed; Journal article, 2020)The transition to more sustainable business requires comprehensive transformations of business models, and such innovation can benefit from business experimentation for sustainability (BES). In this paper, we investigate ... -
Effects of negative social information on the willingness to support charities: the moderating role of regulatory focus
(Peer reviewed; Journal article, 2020)Donation campaigns that have an unsuccessful start often trigger negative social information in the social and mass media (e.g., “few others have donated so far”). Little research exists to shed light on the effects of ... -
Om forholdet mellom revisjonens og skattemyndighetenes vesentlighetsforståelse relatert til revisjon av skatterelevante regnskapsopplysninger
(Chapter; Peer reviewed, 2020)Vesentlighetsbegrepet spiller en stor rolle i revisjonsfaget når revisor planlegger, gjennomfører og konkluderer på det arbeidet han har utført hos en kunde, ved at det legges til grunn at revisors arbeid er å avdekke og ... -
Teaching through television: Experimental evidence on entrepreneurship education in Tanzania
(Peer reviewed; Journal article, 2020)Can television be used to teach and foster entrepreneurship among youth in developing countries? We report from a randomized control field experiment of an edutainment show on entrepreneurship broadcasted over almost three ... -
All the bottles in one basket? Evaluating the effect of intra-industry diversification on risk
(Peer reviewed; Journal article, 2020)This paper develops a framework using Monte Carlo simulation to examine risk/return properties of intra-industry product portfolio composition and diversification. We use product-level data covering all Swedish sales of ... -
Competences for Digital Transformation – Insights from the Norwegian Energy Sector
(Peer reviewed; Journal article, 2020)Numerous established firms are undergoing digital transformations. To manage a digital transformation (DT), companies should develop DT capabilities. One important prerequisite for DT capabilities is DT competence — a ... -
The assessment of socially responsible investment : green bonds case
(Master thesis, 2020)Based on the theoretical analysis of investment in green bonds to identify and assess differences in the pricing between Green bonds and conventional bonds. Part 1 of the research paper, the theoretical framework of green ... -
Postpartum Job Loss: Transitory Effect on Mothers, Long-run Damage to Children
(DP SAM;22/2020, Working paper, 2020-11)The first year after childbirth involves dramatic changes to parents’ lives and is crucial for children’s development. Using plausibly exogenous job loss from mass layoffs, we study the effect of labor shocks on mothers ... -
Essays on Human Capital Accumulation
(Doctoral thesis, 2016-03) -
Coordinate to obfuscate? The role of prior announcements of recommended prices
(Discussion paper;14/20, Working paper, 2020-11-18)Firms may want to coordinate industry-wide price jumps that are predictable for rivals, however, unpredictable for consumers. We show how such coordination is carried out in Norwegian gasoline retailing. Overnight, the ... -
Predicting defaults in the automotive credit Industry : an empircial study using machine learning techniques predicting loan defaults
(Master thesis, 2020)This master thesis explore the potential of Machine Learning techniques in predicting default of vehicle loan applicants. Usually, banks or other financial institutions utilize the Logistic Regression algorithm to support ... -
Når smidige modeller begrenser smidighet : en casestudie om hvilke begrensinger et smidig rammeverk kan legge for agile team i veletablerte selskaper
(Master thesis, 2020)Som et resultat av at virksomheter i dag opererer i et stadig mer skiftende miljø preget av økt usikkerhet og krav til rask responstid, har smidig arbeidsform med agile team blitt stadig mer utbredt. Opprinnelig var agil ... -
International expansion of Canadian high technology start-up companies : an integrated theoretical model : an exploratory case study of Canadian HSF internationalization process
(Master thesis, 2020)Purpose – This qualitative, case-based research investigates the internationalization and growth process of Canadian high-tech start-ups (HSFs). This research observes tensions between literature and entrepreneurial ...