Blar i forfatter "Kjærland, Frode"

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    • Hedge Funds as a Diversification Vehicle 

      Mikkelsen, Andreas; Kjærland, Frode; Henriksen, Tom Erik Sønsteng (Journal article; Tidsskriftartikkel, 2019-10-01)
      This study evaluates the out-of-sample diversification benefits of including hedge fund indexes in global stock-bond portfolios. The topic is investigated by assessing several asset allocation strategies from 1998 to 2016. Interestingly, the findings show, in general, no significant increase in performance when hedge funds are included in a portfolio, compared to a well-diversified portfolio as ...

    • Impact of dynamic working capital management on operational efficiency: empirical evidence from Scandinavia 

      Yeboah, Samuel; Kjærland, Frode (Journal article; Tidsskriftartikkel; Peer reviewed, 2024-01-16)
      Purpose - Consumer goods firms often tie up inventory and accounts receivable resources, creating cost and liquidity issues. Dynamic working capital management (DWCM) can mitigate these concerns and enhance operational profitability. The study investigates DWCM's impact on operational efficiency (OE).<p> <p>Design/methodology/approach - The empirical estimation uses pooled ordinary least squares ...

    • Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600 

      Kjærland, Frode; Forbord, Kristian; Oust, Are; Stephani, Håkon (Journal article; Tidsskriftartikkel, 2023-06-20)
      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 to accounting users. In the current International Financial Reporting Standards (IFRS) regulations, the goodwill impairment test is based on management’s discretionary assessments. ...