NHH Brage is the institutional repository at NHH Norwegian School of Economics .The repository holds master theses, doctoral theses, scientific articles and other Open Access publications created by the school's faculty and students.

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  • Studier i konkurranse- og energipolitikk 

    Hope, Einar (Book, 2017-05)
    I denne antologien har jeg samlet et utvalg skriftlige arbeider, blant i alt i overkant av hundre med smått og stort, som jeg har forfattet i perioden 2004 – 2016; noen sammen med andre. I utvalget har jeg lagt vekt på ...
  • The merit primacy effect 

    Cappelen, Alexander W.; Moene, Karl Ove; Skjelbred, Siv-Elisabeth; Tungodden, Bertil (DP SAM;6/2017, Working paper, 2017)
    Do people give primacy to merit when luck partly determines earnings? This paper reports from a novel experiment where third-party spectators have to decide whether to redistribute from a high-earner to a low-earner in ...
  • The impact of participation in strategic planning and action planning on management control effectiveness: An analysis of independent and joint effects 

    Bedford, David S.; Bednark, Piotr; Dossi, Andrea; Ditillo, Angelo; Gosselin, Maurice; Madsen, Dag Øivind (Working papers;2016/01, Working paper, 2016)
    This research paper examines the independent and joint effects of participation in strategic planning and action planning. There is extensive research about employee participation in both the fields of strategic planning ...
  • Agency Conflicts and Accounting Conservatism: Evidence from Exogenous Shocks to Analyst Coverage 

    Shi, Wei; You, Haifeng (Working papers;2016/03, Working paper, 2016)
    We examine how companies voluntarily change their financial reporting conservatism in response to an exogenous decrease in analyst coverage. We hypothesize that more severe information asymmetry and weaker external ...
  • CEO Expertise and the Design of Compensation Contracts: Evidence from Generalist versus Specialist CEOs 

    Li, Chunbo; Wei, Shi; Wei, K. C. John (Working papers;2016/02, Working paper, 2016)
    Research has shown that generalist CEOs enjoy higher pay than do specialist CEOs. However, the implication of CEO expertise on how CEOs are paid is largely unknown. We conjecture that because of information asymmetry, ...
  • Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 

    Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk (Working papers;2017/01, Working paper, 2017)
    Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that optimal tax systems generally incorporate both ...
  • Corruption in State Administration 

    Søreide, Tina; Rose-Ackerman, Susan (Working papers;2017/02, Working paper, 2017)
    Corruption can arise in any bureaucracy that has the authority to allocate benefits and impose costs. Program designers need to acknowledge and control such risks, but “best practice solutions” are seldom obvious. ...
  • Tre grupper skatteytere i søkelyset: Har de ulike kjennetegn? 

    Andersson, Jonas; Lillestøl, Jostein (Discussion paper;5/17, Working paper, 2017-03-31)
    Denne rapporten analyserer data for tre grupper av skatteytere som har vært i skatteetatens søkelys: Skatteytere som etter skatteamnesti har meldt seg frivillig med opplysninger om tidligere uoppgitt skattbar inntekt eller ...
  • Profitable Robot Strategies in Pari‐Mutuel Betting 

    Bjerksund, Petter; Stensland, Gunnar (Discussion paper;6/17, Working paper, 2017-04-07)
    We have collected odds and results from 7 474 horse races in Norway and Sweden for a period of approximately 1.5 years. Based on the odds from the win game, we construct a profitable betting strategy for the corresponding ...
  • Fra lett bris til full storm 

    Kalvig, Siri M. (Lecture, 2009)
    Historien om værselskapet Storm Weather Center (Storm) er historien om å bryte fordommer og monopoler, og om hvordan det er å være en liten utfordrer i et etablert miljø. Samtidig handler det om respekten for tidligere ...
  • Investor State Dispute Settlement and Multinational Firm Behavior 

    Schjelderup, Guttorm; Stähler, Frank (Discussion paper;4/17, Working paper, 2017-03-30)
    Investor-state dispute settlements (ISDS) were supposed to become an integral part of multilateral trade and investment agreements although the partner countries of these deals do not suffer from substantial institutional ...
  • Euler Equations, Subjective Expectations and Income Shocks. 

    Attanasio, Orazio; Kovacs, Agnes; Molnar, Krisztina (DP SAM;05, Working paper, 2017-04)
    In this paper, we make three substantive contributions: first, we use elicited subjective income expectations to identify the levels of permanent and transitory income shocks in a life-cycle framework; second, we use these ...
  • Seasonal Social Preferences. 

    Ekström, Mathias (DP SAM;4/2017, Working paper, 2017-03)
    Christmas is when people are expected to act selflessly for the well-being of others, but are people actually more altruistic at this time of the year? Responding to this question poses a challenge because of the confounding ...
  • The concepts of revenue and expenditure and their accounting effects 

    Kristiansen, Marita; Monsen, Norvald (Journal article, 2010)
    The aim of this contribution is to problematise the way the concepts of revenue and expenditure are used in the domain of accounting without taking into account their different accounting effects depending on whether the ...
  • Competition and physician behaviour: Does the competitive environment affect the propensity to issue sickness certificates? 

    Brekke, Kurt R.; Holmås, Tor Helge; Monstad, Karin; Straume, Odd Rune (DP SAM;3, Working paper, 2017)
    Competition among physicians is widespread, but compelling empirical evidence on the impact on service provision is limited, mainly due to lack of exogenous variation in the degree of competition. In this paper we exploit ...
  • How to measure greenhouse gas emissions by fuel type for binary sustainability standards: Average or Marginal emissions? An example of fertilizer use and corn ethanol 

    Zhu, Xueqin; Yan, Shiyu; Smeets, Edward; van Berkum, Siemen (Discussion paper;3/17, Working paper, 2017-02-28)
    This study proposed a modelling framework which addresses various issues such as decreasing marginal yield of corn with respect to fertilizer use in biofuel production and the resulting greenhouse gas emissions. Particularly, ...
  • How to Use One Instrument to Identify Two Elasticities 

    Gavrilova, Evelina; Zoutman, Floris T.; Hopland, Arnt O. (Discussion paper;2/17, Working paper, 2017-02-27)
    We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand ...
  • Hvordan begrunnes bruk av bonus? : en studie av bedrifter i Bergen 

    Sævik, Elisabeth Næverlid (Master thesis, 2013)
    Denne masterutredningen bygger på innsamlet data om bruken av bonus fra 217 bedrifter i Bergen. 76 % av bedriftene benytter en eller flere former for bonus. Dataene er samlet inn i samarbeid med Bergen Næringsråd. Over ...
  • An empirical analysis of drivers for electric vehicle adoption : evidence from Norway 2010-2014 

    Wold, Mads Fjeld; Ølness, Sara (Master thesis, 2016)
    We examine how government intervention in the automobile market aected the batteryelectric vehicle adoption in the Norwegian counties in the period between 2010 and 2014, and what regional dierences influenced the ...
  • Økonomisk kriminalitet i norske selskaper : korrupsjon, skatteunndragelse og konkurransekriminalitet 

    Løken, Hanne-Margrete Rognerud; Myklebust, Hanne Rolland (Master thesis, 2016)
    I denne masteroppgaven drøfter vi hvorvidt norske selskaper som begår en form for økonomisk kriminalitet, er mer tilbøyelige enn andre til å begå andre former for økonomisk kriminalitet. Dette gjør vi ved hjelp av en ...

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