Browsing NTNU Handelshøyskolen by Title
Now showing items 210-229 of 1645
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Competitive moves in new high-tech firms: The role of board heterogeneity and family ties
(Peer reviewed; Journal article, 2023)Drawing on the entrepreneurial theory of the firm with dispersed knowledge, together with fundamental uncertainty, we examine what we label as heterogenous expectations through board members' imaginative faculties. ... -
Conceptualizing dysfunctional consequences of performance measurement in the public sector
(Journal article; Peer reviewed, 2019)Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. ... -
Considerations in the transition to mandatory sustainability reporting (SR) and assurance
(Master thesis, 2022)Det stadig skiftende forretningsmiljøet har blitt omformet og revolusjonert gjennom globalisering og teknologi i det siste århundret. Disse konkurrerer nå mot revolusjonen innen bærekraft, ettersom det kreves store tiltak ... -
Consistent DCF Methods for Constant-Growth Annuities à la Modigliani & Miller or Miles & Ezzell
(Journal article; Peer reviewed, 2024)In this paper, we develop two complete discounted-cash flow (DCF) frameworks for the valuation of constant-growth annuities and perpetuities. By ‘complete’ we mean that these frameworks allow the valuation of a firm or ... -
Consumer attention and company performance: Evidence from luxury companies
(Journal article; Peer reviewed, 2023)Previous research has shown that investor attention, measured by Google searches for company tickers, can predict companies’ returns. However, for companies offering luxury goods in consumer-driven industries, consumer ... -
Contested organizational change and accounting in trials of incompatibility
(Journal article; Peer reviewed, 2019)This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the ... -
Controlleren's rolle i offentlig sektor
(Master thesis, 2019)Gjennom den siste tiden har det skjedd en rekke endringer innen økonomistyring i offentlig sektor. Flere trekker disse endringene opp mot den nye internasjonale trenden New Public Management, som har økt fokuset på ... -
Controllerens rolle i bank
(Master thesis, 2019)Digitalisering og teknologisk utvikling har de siste årene vært viktige drivere for endringer i økonomistyringsfunksjonen. Denne påvirkningen gjelder særlig i banksektoren, der endringstakten er større enn noen gang. ... -
Controllerens rolle i Norge - En kvantitativ studie av controllerrollen og betingelsesfaktorer
(Master thesis, 2020)Begrepet controller ble først benyttet mot slutten av 1800-tallet, og omhandlet opprinnelig en rekke oppgaver knyttet til økonomi- og regnskapsfunksjoner. Controllerrollen har i den senere tid blitt kritisert for å være ... -
Controllerens rolle i norske helseforetak - En landsdekkende kartleggingsundersøkelse / The role of the management accountant in Norwegian health enterprises - A nationwide survey
(Master thesis, 2018)Den norske helsesektoren har i flere år vært preget av styringsutfordringer og underskudd som har utløst en rekke reformer. Økt fokus på økonomistyring har ført til en ny kontekst for controllerne i norske helseforetak. I ... -
Controlleres rolle i helseforetak - En casestudie ved et norsk helseforetak / Controllers’ role in health enterprises - A case study within a Norwegian health enterprise
(Master thesis, 2018)Samfunnets stadige dynamikk har innflytelse på styringsmekanismene vi benytter for å organisere aktiviteten rundt oss. Det gjelder også økonomisk aktivitet og dynamikken berører dermed også økonomistyreren – controlleren. ... -
Controllerns nya roll : en studie av den norska controllerns förändrade roll
(Master thesis, 2016-09-23)Controllerns roll är i ständig förändring. Helt sedan ”relevance lost”-debatten har controllern kritiserats för att stora delar av yrkesgruppens arbetsuppgifter enbart handlat om att tekniskt producera och hantera ... -
Controllerrollen i offentlig sektor - En casestudie av NTNU - Norges teknisk-naturvitenskapelige universitet
(Master thesis, 2021)Digitalisering blir en stadig viktigere og større del av vår arbeidshverdag, og nye systemer blir tatt i bruk som følge av dette. En av de viktigste driverne for endring er digitalisering, og disse endringene kan gi nye ... -
Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange
(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 ... -
Corporate governance og earnings management i et nordisk perspektiv: Bevis fra Oslo Børs
(Master thesis, 2019) -
Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?
(Journal article; Peer reviewed, 2019)This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces ... -
Cost management and working capital management: ebony and ivory in perfect harmony?
(Journal article; Peer reviewed, 2024)The aim of this paper is to empirically investigate the potential association between a firm’s cost behavior, characterized as cost stickiness or anti-stickiness, and working capital management (WCM), as measured by the ... -
Costing in Kebony Norge AS: A review of the current costing system and suggestions for improvement
(Bachelor thesis, 2020)Denne oppgaven er skrevet i samarbeid med Kebony Norge AS, et norsk selskap som prosesserer trevirke. Oppgaven har tatt utgangspunkt i følgende forskningsspørsmål: 1) Hvordan er kostnadene til produktgruppen Kebony Scots ... -
The countercyclical capital buffer and the composition of bank lending
(Peer reviewed; Journal article, 2022)Do targeted macroprudential measures impact non-targeted sectors too? We investigate the compositional changes in the supply of credit by Swiss banks, exploiting their differential exposure to the activation in 2013 of the ... -
Counteroffers and Price Discrimination in Mortgage Lending
(Peer reviewed; Journal article, 2023)This study analyzes price discrimination and household switching in the residential mortgage market. Using a unique proprietary micro dataset from Norway, we examine the factors that influence a bank’s choice to counter ...