Now showing items 1-20 of 463

    • IFRS 9 i et konseptuelt lys 

      Arntzen, Kristine (Masteroppgave/UIS-SV-HH/2017;, Master thesis, 2017-12)
      Temaet regnskapsmessig behandling av finansielle instrumenter er et veldig dagsaktuelt tema. 1. januar 2018 trer den nyestandarden IFRS 9 –finansielle instrumenter inn,ogerstatter dagens standard IAS 39 –finansielle ...
    • Oasis in the desert? Bridging academics’ collaboration activities as a conduit for global knowledge flows to peripheral regions 

      Atta-Owusu, Kwadwo (Journal article; Peer reviewed, 2019-05)
      Peripheral regions, like others, require a sustained flow of global knowledge to stimulate innovation and economic growth. Unfortunately, the dearth of innovative firms in these regions hampers foreign knowledge attraction. ...
    • 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 ...
    • Event study on changes in capital structure and volatility 

      Petkevic, Kristina; Helleland, Tatyana (Masteroppgave/UIS-SV-HH/2017;, Master thesis, 2017-06-15)
      The authors of this paper test whether the changes in the capital structure and more specifically the changes in Debt to Equity ratio can explain the changes in the implied volatility and realized volatility. In addition, ...
    • Hedging efficiency of Atlantic salmon futures 

      Misund, Bård; Asche, Frank (Journal article; Peer reviewed, 2016-08)
      This article examines the hedging properties of Atlantic salmon futures. Hedging is important because it allows for mitigation of the risk of adverse price changes in the spot market. We examine the hedging efficiency of ...
    • Supply and demand determinants of natural gas price volatility in the U.K.: A vector autoregression approach 

      Misund, Bård; Øglend, Atle (Journal article; Peer reviewed, 2016-06)
      Since 2008, the U.K. natural gas market has witnessed a marked drop in volatility. This fall has coincided with specific events in oil and gas sector such as the onset of the U.S. “shale gas revolution” and the subsequent ...
    • Konsekvensene ved økt bruk av virkelig verdi for ikke børsnoterte selskaper 

      Olsen, Tonje Kristin Vollstad; Tveita, Margrete (Masteroppgave/UIS-HH/2018;, Master thesis, 2017-12-01)
      Denne masteroppgaven tar utgangspunkt i lovutredningen NOU 2015:10, med fokus på økt bruk av virkelig verdi knyttet til måling av eiendeler. I introduksjonen presenteres bakgrunn for oppgaven. Vi presenterer hvorfor vi har ...
    • What can explain the performance of Initial Coin Offerings? 

      Yuryev, Georgy (Masteroppgave/UIS-HH/2018;, Master thesis, 2018-06)
      I study features the most successful initial coin offerings (ICOs) have in common and analyze factors which can predict post-ICO token performance. I find that 79% of startups did have a working prototype, minimum viable ...
    • Throttling hyperactive robots – order-to-trade ratios at the Oslo Stock Exchange 

      Jørgensen, Kjell; Skjeltorp, Johannes A.; Ødegaard, Bernt Arne (Journal article; Peer reviewed, 2017-09)
      We investigate the effects of introducing a fee on excessive order-to-trade ratios (OTRs) on market quality at the Oslo Stock Exchange (OSE). We find that traders reacted to the regulation as measured OTRs fell. However, ...
    • Exploration vs. acquisition of oil and gas reserves: Effect on stock returns 

      Misund, Bård (Journal article; Peer reviewed, 2018-02-21)
      This paper examines how oil and gas companies’ reserves growth affects their share price returns. In particular we examine three issues affecting the relation between reserves changes and oil and gas firm returns. First, ...
    • How exchange rate affects Chinese processing trade? The case of ground fish 

      Zhang, Dengjun; Xie, Jinghua; Myrland, Øystein (Journal article, 2017-09)
      As imports destined for primary processing and then exporting occur across industries, in this study we developed a structural model to examine how exchange rate affects the exports of processed ground fish from China. The ...
    • Strategi for norsk blåskjellnæring 

      Winther, Ulf; Olafsen, Trude; Aarhus, Ingvild Johanne; Tveterås, Ragnar (Sintef Fiskeri og havbruk;SFH80-A106001, Research report, 2010-03)
      På bakgrunn av utfordringer og muligheter som er identifisert for blåskjellnæringen i Norge foreslås en strategi for årene 2010-2013 med rullering av strategien på slutten av perioden. Målsettingen som ligger til grunn for ...
    • Regional betydning av fiskeri- og havbruksnæringen - et forprosjekt 

      Olafsen, Trude; Sandberg, Merete Gisvold; Stokka, Arne; Volden, Gro Holst; Tveterås, Ragnar (SINTEF Fiskeri og havbruk rapporter;A106054, Research report, 2010-10)
      1.Utvikling av en prinsipiell modell for flerregional ringvirkningsanalyse med fokus på 3 regioner: - Nord-Norge (Finnmark, Troms, Nordland) - Midtnorge (Trøndelagsfylkene, Møre-og Romsdal) - Vestlandet (Sogn og Fjordane, ...
    • Catch, Stock Elasticity, and an Implicit Index of Fishing Effort 

      Ekerhovd, Nils-Arne; Gordon, Daniel (Journal article; Peer reviewed, 2013-12)
      Economists are interested in the relationship between fishing effort and stock size, and the impact on catch levels. The interest lies in the stock elasticity where it is thought that for pelagic fish species it is close ...
    • Skatte- og avgiftsmessig asymmetri ved leasing av personkjøretøy etter endring av minimumsperiode fra 3 til 4 år. 

      Olsen, Harald Sigurd (Journal article; Peer reviewed, 2017)
      Fra og med 2015 ble minimumsperioden for leasing av personkjøretøy hevet til 4 år. Begrunnelsen for endringen var at daværende minimumsperiode på 3 år medførte subsidiering av leasing ved at merverdiavgiften ikke ble ...
    • 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 ...
    • Mind the Gap: Lessons from the UK to Brazil about the Roles of TTOs throughout Collaborative R&D Projects 

      Thomas, Elisa; Marques Vieira, Luciana; Balestrin, Alsones (Journal article; Peer reviewed, 2017-11)
      The literature about collaboration for innovation has reported fundamental activities performed by intermediaries. In this paper, universities' technology transfer offices (TTOs) are placed as intermediaries between academic ...
    • Valuation of proved vs. probable oil and gas reserves 

      Misund, Bård; Osmundsen, Petter (Journal article; Peer reviewed, 2017-09)
      Oil and gas reserves are the most important assets of oil and gas companies. A source of confusion for investors in oil companies, is that reserves quantities and values are uncertain estimates. Reserves are typically ...
    • 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 ...
    • Investment and revenue cap under incentive regulation: The case study of the Norwegian electricity distributors 

      Zhang, Dengjun; Xie, Jinghua (Journal article; Peer reviewed, 2017-11)
      Electricity distribution operators are regulated as monopolies around the world. Incentive regulation is further applied to relate their allowed revenues (revenue cap) to cost efficiency and investment. Incentive regulation ...