KHK - Working Papers

1) Latest paper versions of some published studies

Gjede, Ø., K. Knivsflå and F. Sættem, 2009, "Evidence on Competitive Advantage and Superior Stock Market Performance". Forthcoming in Managerial and Decision Economics, 2010.

Gjerde, Ø. K. Knivsflå and F. Sættem, 2008, "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements". Published in Journal of International Accounting, Auditing and Taxation, 17, 92-112.

2) Other papers, reports and drafts

Knivsflå, K. H., 1999, "Accounting for Intangible Assets: The Informational Relevance of Deferred Charges". SNF-Working Paper 62/1999.

Knivsflå, K. H., and F. Sættem, 1998, "Are Firms Using Depreciation to Manage Earnings Prior to the Acquisition of Long-Term Capital?". Draft.

Eilifsen, Aa., K. H. Knivsflå and F. Sættem, 1997, "Initial Public Offerings, Earnings Manipulation, and Auditing". Draft.

Knivsflå, K. H., and L. Rud, 1997, "Price and Volume Relationships between the Electricity Spot Market and the Ancillary Market". SNF-Working Paper 57/1997.

Knivsflå, K. H., and L. Rud, 1997, "A Test of Variance Bounds in the Nordic Electricity Market".

Høegh-Krohn, N. E. J., and K. H. Knivsflå, 1996, "Do Smaller Firms Pay Higher Interest Rates and Why?". SNF-Working Paper 58/1996.

Høegh-Krohn, N. E. J., and K. H. Knivsflå, 1996, "What Can the Behavior of Small Firms Tell Us about Capital Market Frictions?". SNF-Working Paper 27/1996.

Eilifsen, Aa., K. H. Knivsflå and F. Sættem, 1996, "Manipulation of Accounting Numbers in Financial Reporting". SNF-Report 34/1996.

Knivsflå, K. H., 1996, "Break-Even and the Precision of Measurement: A Note". Draft.

Eilifsen, Aa., K. H. Knivsflå and F. Sættem, 1995, "Earnings Management, Efficiency, and Regulation". Draft.

Knivsflå, K. H., 1995, "Risk Accounting: Principles and Problems". Draft.

Knivsflå, K. H., 1994, "Financial Structure and Underlying Economic Activities: A Selective Survey". SNF-Report 45/1994.

Knivsflå, K. H., 1994, "Commodity vs. Security Price Efficiency". Draft

Knivsflå, K. H., 1994, "Money Supply and Stock Prices". SNF-Working Paper 83/1994.

Knivsflå, K. H., 1994, "Disclosure and Insider Trading". SNF-Working Paper 41/1994.

Knivsflå, K. H., 1993, "Illegal Insider Trading and the Stock Market Reaction". SNF-Working Paper 85/1993.

Knivsflå, K. H., 1993, "Insider Trading Regulation, Competition, and the Bid Ask Spread". SNF-Working Paper 65/1993.

Knivsflå, K. H. 1993, "Insider Trading on Effort Generated Information". SNF-Working Paper 45/1993.