Blar i NTNU Open på forfatter "Haugdal, Ane Tolnes"
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Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange
Kjærland, Frode; Haugdal, Ane Tolnes; Søndergaard, Anna; Vågslid, Anne (Peer reviewed; Journal article, 2020)The purpose of the study is to examine the relation between Nordic corporate governance practices and earnings management. We find that the presence of employee representation on the board and the presence of an audit ... -
Earnings management in local governments under a soft control regime
Haugdal, Ane Tolnes; Kjærland, Frode; Gårseth-Nesbakk, Levi; Oust, Are (Journal article; Peer reviewed, 2023)Purpose This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity ... -
Risk taking in local governments’ financial investment making
Gårseth-Nesbakk, Levi; Haugdal, Ane Tolnes; Kjærland, Frode (Journal article; Peer reviewed, 2019)This paper deals with financial sustainability within public financial management. The study examines the relative amounts of financial resources that Norwegian municipalities invest in stocks, bonds and certificates, ...