• Valg av revisor og effekt på klientselskapets skattebelastning 

      Breivik, Ingrid (Master thesis, 2013)
      De største revisjonsselskapene har i dag en sterkere markedsposisjon enn noensinne. Etter en rekke oppkjøp og sammenslåinger står det igjen fire globale giganter; PwC, Deloitte, KPMG og Ernst & Young. Utredningen består ...
    • Valuation and risk management in the Norwegian electricity market 

      Bjerksund, Petter; Rasmussen, Heine; Stensland, Gunnar (Discussion paper, Working paper, 2000)
      The purpose of this paper is two-fold: Firstly, we analyze option value approximation of traded options in the presence of a volatility term structure. The options are identified as: "European" (written on the forward price ...
    • Valuation and Risk Management in the Norwegian Electricity Market 

      Bjerksund, Petter; Rasmussen, Heine; Stensland, Gunnar (Journal article; Peer reviewed, 2010)
      The purpose of this paper is twofold: Firstly, we analyse the option value approximation of traded options in the presence of a volatility term structure. The options are identified as: (a) “European” (written on the forward ...
    • Valuation of Asian options and commodity contingent claims 

      Koekebakker, Steen (Doctoral thesis, 2002)
    • Valuation of irreversible investments : private information about the investment cost 

      Mæland, Jøril (Discussion paper, Working paper, 1999-11)
      This article examines dynamic investment decisions when there is an agency problem. A principal delegates the decision of an investment strategy of a project to an agent. The agent has private information about the investment ...
    • The value of tax shields IS equal to the present value of tax shields 

      Cooper, Ian A.; Nyborg, Kjell G. (Discussion paper, Working paper, 2005-07)
      Fernandez (2004b) argues that the present value effect of the tax saving on debt cannot be calculated as simply the present value of the tax shields associated with interest. This contradicts standard results in the ...
    • The value-relevance of adopting IFRS : evidence from 145 NGAAP restatements 

      Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (Discussion paper, Working paper, 2008-10)
      Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their ...
    • The value relevance of financial reporting on the Oslo Stock Exchange over the period 1964-2003 

      Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (Discussion paper, Working paper, 2005)
      This article focuses on the value relevance of financial statements in Norway over the 40-year period from 1964 to 2003. Since Norwegian generally accepted accounting principles are based on an earnings-oriented conceptual ...
    • Valuing the Debt Tax Shield 

      Cooper, Ian A.; Nyborg, Kjell G. (Discussion paper, Working paper, 2007)
      The tax shield from debt represents a significant proportion of total value for many companies, projects, and transactions. Accurate valuation of the debt tax shield is of more importance than ever as leverage is now ...
    • Varsling av økonomisk kriminalitet: kan varsling kjøpes for penger? 

      Solum, Veronika; Andås, Kristian (Master thesis, 2015)
      Formålet med oppgaven har vært å forstå effekten av å innføre en økonomisk belønning ved varsling av økonomisk kriminalitet i Norge. Det amerikanske lovverket tilbyr økonomiske belønninger ved varsling til offentlige ...
    • Verdien av å (kunne) stenge 

      Kristiansen, Karoline Ask; Nordahl, Helge; Tesaker, Marte (Journal article, 2017)
      Verdsetting av fysiske eiendeler ved hjelp av diskontering av fremtidige forventede kontantstrømmer tilhører barnelærdommen for siviløkonomer. Denne metoden har imidlertid en stor svakhet: Det forutsettes at eieren ikke ...
    • Viewing the deregulated electricity market as a bilevel programming problem 

      Bjørndal, Mette; Jörnsten, Kurt (Discussion paper, Working paper, 2000)
      In this paper we present a bilevel programming formulation of a deregulated electricity market. By looking at a deregulated electricity market in this format we achieve two things, the relation between a deregulated ...
    • Vil innføring av ROT- og RUT-fradrag i Norge gi et mer effektivt skattesystem? 

      Ålsberg, Lisa Marie Hillestad; Fotland, Linn Nordås (Master thesis, 2015)
      Oppgaven redegjør for innføring av et skattefradrag for kostnader knyttet til arbeid i hjemmet, og om et slikt fradrag er ønskelig å innføre i Norge. Fradraget kan deles inn i «rehabilitering, ombygging og tilbygg» ...
    • Vinmonopolet og taxfree-ordningen : en analyse av priser og effekten av økt alkoholkvote 

      Schrøder, Rebecca Michelle Smøraas; Sveinung, Kristiane Nanett (Master thesis, 2017)
      Formålet med denne masterutredningen har vært å vurdere hvordan taxfree-ordningen påvirker Vinmonopolet. For å kunne svare på dette har vi samlet inn omsetningstall for både Vinmonopolets butikker og taxfree-butikkene ...
    • Voces populi and the art of listening 

      Stensholt, Eivind (Discussion paper, Working paper, 2008-06)
      The strategy most damaging to many preferential election methods is to give insincerely low rank to the main opponent of one’s favorite candidate. Theorem 1 determines the 3-candidate Condorcet method that minimizes the ...
    • Volatility and price jumps in agricultural futures prices : evidence from wheat options 

      Koekebakker, Steen; Lien, Gudbrand (Discussion paper, Working paper, 2003-01)
      Empirical evidence suggests that agricultural futures price movements have fat-tailed distributions and exhibit sudden and unexpected price jumps. There is also evidence that the volatility of futures prices contains a ...
    • Wage dynamics and career concerns in anarchistic firms 

      Hvide, Hans K.; Kaplan, Todd (Discussion paper, Working paper, 2001-04)
      We consider firms where a worker’s effort level is contractible, but individual output is not. We attempt to determine equilibrium degree of worker discretion in choice of task (specialization) when workers have private ...
    • Wage structure and labor mobility in Norway 1980–1997 

      Hunnes, Arngrim; Møen, Jarle; Salvanes, Kjell Gunnar (Discussion paper, Working paper, 2005)
      To what extent do different firms follow different wage policies? How do such policies affect worker mobility between firms, and what are the effects of different wage bargaining regimes? The empirical branch of personnel ...
    • Wavelet improvement in turning point detection using a Hidden Markov Model 

      Li, Yushu; Reese, Simon (Discussion paper;10/14, Working paper, 2014-03)
      The Hidden Markov Model (HMM) has been widely used in regime classification and turning point detection for econometric series after the decisive paper by Hamilton (1989). The present paper will show that when using HMM ...
    • Wealth Effects on Demand for Insurance 

      Aase, Knut K. (Discussion paper, Working paper, 2007-01)
      A standard result states that under decreasing absolute risk aversion the indifference premium of the insured is a decreasing function of wealth. This has been interpreted to mean that insurance is an inferior good, which ...