Blar i ODA Open Digital Archive på forfatter "Strøm, R. Øystein"

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    • Audit Quality and Corporate Governance: Evidence from the Microfinance Industry 

      Beisland, Leif Atle; Mersland, Roy; Strøm, R. Øystein (International Journal of Auditing;Volume 19, Issue 3, Peer reviewed; Journal article, 2015-05-19)
      This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance ...

    • Bidder Gains in Takeovers with Shared Auditor 

      Strøm, R. Øystein; Larsen, Lena; Nygaard, Therese Karoline (Peer reviewed; Journal article, 2022)
      Are abnormal returns in bidder and target companies higher in a takeover when auditor is shared? We find that abnormal returns are higher in bidder companies but weaker in target companies with a shared auditor compared ...

    • Hvilke faktorer påvirker daglig leders lønn i norske sparebanker? En paneldataanalyse av sparebanksjefers lønnsutvikling over tid 

      Johnsen, Maria; Kleveland, Lone Sjursen (Master thesis, 2018)
      Denne oppgaven undersøker lederlønninger i norske sparebanker og hvilke faktorer som påvirker dem. Utbredt forskning på området har vist at selskapsstørrelse er en sentral faktor, men også andre nøkkeltall som EBIT, ...

    • Measuring microfinance performance 

      Mersland, Roy; Strøm, R. Øystein (Chapter; Peer reviewed, 2014)
      MFIs are measured according to two dimensions. One is their outreach to poor people, that is, their ability to provide poor families access to financial services. This is the MFIs’ social mission. The other dimension is ...

    • The Norwegian Gender Balance Law. A reform that failed? 

      Strøm, R. Øystein (Annals of Corporate Governance;Vol. 4: No. 1, Journal article; Peer reviewed, 2019-05-24)
      The Norwegian Gender Balance Law (GBL) was proposed in June 14th 2003, made into a law on December 9th 2005, and implemented from January 1st 2006 with a two-year grace period. The law mandates at least 40% board representation ...

    • The Past and Future of Innovations in Microfinance 

      Mersland, Roy; Strøm, R. Øystein (Chapter, 2012-09)
      The microfinance industry carries every sign of an innovation in its take-off phase. The characteristic aspects of the microfinance innovation were developed in the 1970-1980’s, thirty years later the industry experiences ...

    • Use of Big Four auditors and fund raising: evidence from developing and emerging markets 

      Beisland, Leif Atle; Mersland, Roy; Strøm, R. Øystein (International Journal of Emerging Markets;Volume 13, Issue 2, Peer reviewed; Journal article, 2018-04-16)
      Purpose: The traditional view in audit research has been that high-quality auditors are associated with improved access to funding. This study is motivated by recent research suggesting that the funding benefits of using ...