NHH Brage: Recent submissions
Now showing items 1-20 of 7007
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Informed Enforcement: Lessons from Pollution Monitoring in China
(DP SAM;01/2021, Working paper, 2021-01-07)Government regulations are often imperfectly enforced by public officials. In this study, we investigate if real-time monitoring of policy outcomes can improve enforcement of existing regulations by exploring the introduction ... -
Essays on Earnings Quality in Private Firms
(Doctoral thesis, 2021-01) -
Fraud detection by a multinomial model: Separating honesty from unobserved fraud
(Discussion paper;15/20, Working paper, 2020-12-31)In this paper we investigate the EM-estimator of the model by Caudill et al. (2005). The purpose of the model is to identify items, e.g. individuals or companies, that are wrongly classified as honest; an example of this ... -
Ownership Competence
(Peer reviewed; Journal article, 2020)Ownership is fundamental to firm strategy, organization, and governance. Standard ownership concepts—mainly derived from agency and incomplete contracting theories—focus on its incentive effects. However, these concepts ... -
Pacifying the Algorithm – Anticipatory compliance in the face of algorithmic management in the gig economy
(Peer reviewed; Journal article, 2020)Algorithmic management is used to govern digital work platforms such as Upwork or Fiverr. However, algorithmic decision-making is often non-transparent and rapidly evolving, forcing workers to constantly adapt their ... -
Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018
(Chapter; Peer reviewed, 2020)Tidligere forskning har vist at norske foretak benytter ulike typer styringsverktøy. I dette kapitlet fokuserer vi på et spesifikt styringsverktøy, balansert målstyring (BMS). og ser nærmere på utviklingstendenser knyttet ... -
Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?
(Peer reviewed; Journal article, 2020)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 ... -
On second language/nonnative speakerism in conversation analysis: A study of emic orientations to language in multilingual/lingua franca couple interactions
(Peer reviewed; Journal article, 2020)While conversation analytic research on second language (L2) interaction tends to use categories such as L2/nonnative speaker and learner, these labels are not always rooted in the participants' emic orientations. This ... -
Household Bargaining and Spending on Children: Experimental Evidence from Tanzania
(Peer reviewed; Journal article, 2020)This paper studies whether an increase in women’s intrahousehold bargaining power causes couples to allocate more resources to their child’s education, and, if so, what the underlying mechanisms for this might be. We ... -
JEEA-FBBVA LECTURE 2019: Consumption Insurance in Networks with Asymmetric Information: Evidence from Tanzania
(Peer reviewed; Journal article, 2020)This paper uses a dataset from Tanzania with information on consumption, income, and income shocks within and across family networks. Crucially and uniquely, it also contains data on the degree of information existing ... -
Crowdfunding Sustainability
(Chapter; Peer reviewed, 2020) -
Well-to-tank carbon emissions from crude oil maritime transportation
(Peer reviewed; Journal article, 2020)International seaborne transport of crude oil takes place mainly on tankers, with annual seaborne crude flows totaling an estimated 12 billion barrels. To take into account the carbon footprint on crude oil from its ... -
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 ... -
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 ... -
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 ... -
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 ... -
Standardisert elektronisk regnskapsrapportering i Norge: bruk av XBRL
(Chapter; Peer reviewed, 2020)Elektronisk utveksling av finansiell informasjon skjer i stadig større grad ved hjelp av rapporteringsformatet XBRL (eXtensible Business Reporting Language), som sies å gi både regnskapsprodusenter og regnskapsbrukere ... -
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 ... -
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 ... -
The Economics of Hypergamy
(Peer reviewed; Journal article, 2020)Partner selection is a vital feature of human behavior with important consequences for individuals, families, and society. We use the term hypergamy to describe a phenomenon whereby there is a tendency for husbands to be ...