• "This is who I am": Identity expressiveness and the theory of planned behavior 

      Thorbjørnsen, Helge; Pedersen, Per Egil; Nysveen, Herbjørn (Journal article, 2007)
      This paper explores the role of self-identity expressiveness and social identity expressiveness in the context of Multimedia Messaging (MMS) adoption. An extended version of the Theory of Planned Behavior (TPB) including ...
    • Performance and trade-offs in microfinance organisations--does ownership matter? 

      Mersland, Roy; Strøm, R. Øystein (Journal article; Peer reviewed, 2008)
      Policy advocates argue for the transformation of non-government Microfinance Organisations (MFOs) into shareholder owned firms (SHFs). This paper investigates whether the proposed superiority of shareholder owned MFOs is ...
    • Household skills and low wages 

      Dale, Kristin (Peer reviewed; Journal article, 2008)
      Household skills provide job skills when tasks in jobs and household production are similar and jobs produce substitutes for home-made services. Opportunity costs of higher education are foregone earnings during schooling ...
    • Myths in microfinance 

      Strøm, Øystein; Mersland, Roy (Chapter, 2008)
      Microfinance, the provision of financial services to the poor, is high on the public agenda. We discuss and evaluate three myths regarding microfinance based on new data from rated microfinance institutions (MFIs). The ...
    • Performance and governance in microfinance institutions 

      Mersland, Roy; Strøm, R. Øystein (Journal article; Peer reviewed, 2009)
      We examine the relationship between firm performance and corporate governance in microfinance institutions (MFI) using a self-constructed global dataset on MFIs collected from third-party rating agencies. Using random ...
    • Founding family leadership and industry profitability 

      Randøy, Trond; Dibrell, Clay; Craig, Justin B. (Journal article; Peer reviewed, 2009)
      In this article, we argue that firms in high-margin industries can benefit from founding family influence. Specifically, in more profitable markets, the influence of the founding family provides an additional corporate ...
    • Innovations in savings and credit groups evidence from Kenya 

      Mersland, Roy (Journal article; Peer reviewed, 2009)
      This article reports from a church based Savings and Credit Groups (SCG) project in Kenya called Tuinuane. The project builds upon the Worth program of PACT, but has added some interesting and innovative features allowing ...
    • The cost of ownership in microfinance organizations 

      Mersland, Roy (Journal article; Peer reviewed, 2009)
      We compare the ownership-cost of shareholders firms (SHFs), non-profit organizations (NPOs), and cooperatives (COOPs) invoked in microfinance. A paradoxical situation motivates us: most providers, both historically and ...
    • Access to mainstream microfinance services for persons with disabilities — lessons learned from Uganda 

      Bwire, Flavia Nakabuye; Mukasa, George; Mersland, Roy (Journal article; Peer reviewed, 2009)
      This article reports from a pilot project in Uganda where the aim is to enable persons with disabilities to have access to mainstream microfinance services. Several lessons have already been learned: 1) entrepreneurs with ...
    • Models of an individual decision-making process related to ethical issues in business: The risk of framing effects 

      Kliukinskaitė-Vigil, Virginija (Journal article; Peer reviewed, 2009)
      The theoretical paper at hand reviews 16 most often cited descriptive models of a manager's individual decision-making process related to ethical issues in business in general, international business and marketing fields ...
    • Convex costs and the hedging paradox 

      Frestad, Dennis (Journal article; Peer reviewed, 2010)
      Financial theory suggests that hedging can increase shareholder value in the presence of capital market imperfections, including direct and indirect costs of financial distress, costly external financing, and convex tax ...
    • On congruence between brand and human personalities 

      Maehle, Natalia; Shneor, Rotem (Journal article; Peer reviewed, 2010)
      Purpose: The purpose of this research paper is to uncover the relations between brand and human personality by identifying brand preferences of consumers with different personality types. Design/methodology/approach: Based ...
    • Corporate hedging under a resource rent tax regime 

      Frestad, Dennis (Journal article; Peer reviewed, 2010)
      In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, ...
    • The impact of financial arrangements and institutional form on housing prices 

      Robertsen, Karl; Theisen, Theis (Journal article; Peer reviewed, 2010)
      Dwellings in housing cooperatives constitute 15% of the Norwegian housing property market. The price paid for such dwellings consists of two elements: An equity price and a share of the mutual debt held by the cooperative. ...
    • Microfinance Mission Drift? 

      Mersland, Roy; Strøm, Øystein (Peer reviewed; Journal article, 2010)
      Claims have been made that microfinance institutions (MFIs) experience mission drift as they increasingly cater to customers who are better off than their original customers. We investigate mission drift using average loan ...
    • State dependence in sequential equity judgements 

      Jungeilges, J.A.; Theisen, Theis (Journal article; Peer reviewed, 2010)
      We report the results from a questionnaire-type experiment designed to elicit whether individuals decide in accordance with the equity axiom constituent for Rawls's second principle. The experiment is sequential in nature. ...
    • A note on fair value accounting in a crisis: The influence of the hedge accounting regulations 

      Beisland, Leif Atle (Journal article; Peer reviewed, 2010)
      The role of fair value accounting in the financial crisis is contorversial and heavily debated. Some claim that fair value accounting of financial instruments contributed to the recent crisis. This note acknowledges that, ...
    • Is the Value Relevance of Accounting Information Consistently Underestimated? 

      Beisland, Leif Atle (Journal article; Peer reviewed, 2010)
      This study investigates the importance of accounting for the sign of earnings as well as disaggregating earnings in empirical value relevance research. The paper presents evidence that value relevance as measured by the ...
    • The governance of non-profit micro finance institutions: Lessons from history 

      Mersland, Roy (Journal article; Peer reviewed, 2011)
      Microfinance is high on the public agenda, and better corporate governance has been identified as a key factor for enhancing the viability of the industry. However, recent literature on the subject struggles to identify ...
    • The predictive ability and value relevance of accounting measures 

      Beisland, Leif Atle (Journal article; Peer reviewed, 2011)
      Empirical accounting research sometimes assumes that the value relevance of accounting variables can be indirectly assessed by studying the ability of the variables to forecast future cash flow and earnings. This study ...