Browsing AURA by Author "Beisland, Leif Atle"
Now showing items 1-14 of 14
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A note on fair value accounting in a crisis: The influence of the hedge accounting regulations
Beisland, Leif Atle (Journal article; Peer reviewed, 2010)The role of fair value accounting in the financial crisis is contorversial and heavily debated. Some claim that fair value accounting of financial instruments contributed to the recent crisis. This note acknowledges that, ... -
Barriers to microfinance for disabled persons: Evidence from economically active persons in Uganda
Beisland, Leif Atle; Mersland, Roy (Peer reviewed; Journal article, 2012) -
Earnings Quality in Nonprofit Versus For-Profit Organizations: Evidence From the Microfinance Industry
Beisland, Leif Atle; Mersland, Roy (Peer reviewed; Journal article, 2014) -
Excessive Focus on Risk? Non-performing Loans and Efficiency of Microfinance Institutions
Zamore, Stephen; Beisland, Leif Atle; Mersland, Roy (Peer reviewed; Journal article, 2021) -
Geographic diversification and credit risk in microfinance
Zamore, Stephen; Beisland, Leif Atle; Mersland, Roy (Journal article; Peer reviewed, 2019) -
How fair-value accounting can influence firm hedging
Beisland, Leif Atle; Frestad, Dennis (Journal article; Peer reviewed, 2013)The potential influence of accounting regulations on hedging strategies and the use of financial derivatives is a research topic that has attracted little attention in both the finance and the accounting literature. However, ... -
Is the Value Relevance of Accounting Information Consistently Underestimated?
Beisland, Leif Atle (Journal article; Peer reviewed, 2010)This study investigates the importance of accounting for the sign of earnings as well as disaggregating earnings in empirical value relevance research. The paper presents evidence that value relevance as measured by the ... -
Microfinance and Disability: Recommendations for Policymakers and Practitioners
Beisland, Leif Atle; Mersland, Roy (Chapter, 2014) -
Motivations for Business Start-up: Are There any Differences Between Disabled and Non-disabled Microfinance Clients?
Beisland, Leif Atle; Mersland, Roy; Zamore, Stephen (Journal article; Peer reviewed, 2016) -
The association between microfinance rating scores and corporate governance: A global survey
Beisland, Leif Atle; Mersland, Roy; Randøy, Trond (Peer reviewed; Journal article, 2014) -
The predictive ability and value relevance of accounting measures
Beisland, Leif Atle (Journal article; Peer reviewed, 2011)Empirical accounting research sometimes assumes that the value relevance of accounting variables can be indirectly assessed by studying the ability of the variables to forecast future cash flow and earnings. This study ... -
The use of microfinance services among economically active disabled people: Evidence from Uganda
Beisland, Leif Atle; Mersland, Roy (Journal article; Peer reviewed, 2012)This study investigates the use of microfinance services among economically active disabled people in Uganda. The findings suggest that disabled people make more use of microfinance services than previously assumed. A total ... -
The value relevance of losses revisited: The importance of earnings aggregation
Beisland, Leif Atle (Journal article; Peer reviewed, 2011)Prior research has suggested that earnings explain a larger portion of the variation in stock returns when disaggregated into components. This study shows that the increase in explanatory power stems primarily from ... -
Transparency and Disclosure in the Global Microfinance Industry
Beisland, Leif Atle; Mersland, Roy; Randøy, Trond (Chapter, 2015)