• Accounting Method Choice and Market Valuation in the Extractive Industries 

      Misund, Bård (Journal article; Peer reviewed, 2017-11)
      For more than 40 years, oil and gas companies have been able to choose between two competing methods for accounting for exploration activities. The implication is that two otherwise identical companies can report substantially ...
    • Do political risks harm development of oil fields? 

      Bøe, Kristine; Jordal, Therese; Mikula, Stepan; Molnar, Peter (Journal article; Peer reviewed, 2018-01-11)
      We examine the impact of political risks and financial development on investments in the petroleum industry utilizing a unique dataset of investments in individual oil and gas fields around the world. We find that the ...
    • From suppliers marked to buyers marked 

      Oldereide, Christine; Jansen, Julie (Masteroppgave/UIS-SV-HH/2015;, Master thesis, 2015-06-11)
      One of the most significant changes in the paradigm of modern business management is that individual businesses no longer competes as solely autonomous entities, but rather as supply chains. As the importance of the supply ...
    • Kva skjer med oljeinvesteringane? 

      Mohn, Klaus (Journal article, 2014)
      Etter 10 år med kraftig vekst tyder mykje på at aktiviteten i petroleumsnæringa no er i ferd med å flate ut. Det oljeprisdrivne oppsvinget i investeringane på norsk kontinentalsokkel har gitt viktige vekstimpulsar til ...
    • Verdirelevansen til norsk regnskapsinformasjon i norsk olje- og gassindustrien: E&P og Service selskaper 

      Aslam, Atif M.; Faizullah, Parwize (Master thesis, 2015-06)
      For en investor er regnskapsinformasjon nyttig hvis den er relevant for verdsettelsesformål. Nytteverdi og relevans av regnskapstall måles ved verdirelevansstudier. Ulike empiriske resultater innen verdirelevansstudier har ...
    • Vertical integration and value-relevance: Empirical evidence from oil and gas producers 

      Misund, Bård (Journal article; Peer reviewed, 2016-12)
      Oil and gas exploration companies (E and Ps) exhibit large variations in earnings due to volatile oil and gas prices. Furthermore, their primary asset, oil and gas reserves, is accumulated through highly risky exploration ...