Blar i Fakultet for økonomi (ØK) på tidsskrift "International Journal of Financial Studies (IJFS)"
Viser treff 1-3 av 3
-
Capital Preservation and Current Spending with Sovereign Wealth Funds and Endowment Funds: A simulation Study
(Peer reviewed; Journal article, 2022)We simulate the future performance of the Norwegian Government Pension Fund Global as a leading example of sovereign wealth funds intended both to preserve wealth and provide regular budget contributions. Withdrawals are ... -
Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600
(Peer reviewed; Journal article, 2023)The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information ... -
Portfolio Choice for a Resource-Based Sovereign Wealth Fund: An Analysis of Cash Flows
(Peer reviewed; Journal article, 2020)We consider the portfolio choice of a government with a Sovereign Wealth Fund (SWF) when government revenues depend on exhaustible resources, such as oil and gas. The question is whether the SWF portfolio should underweight ...