Blar i AURA på forfatter "Frestad, Dennis"

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    • Convex costs and the hedging paradox 

      Frestad, Dennis (Journal article; Peer reviewed, 2010)
      Financial theory suggests that hedging can increase shareholder value in the presence of capital market imperfections, including direct and indirect costs of financial distress, costly external financing, and convex tax ...

    • Corporate hedging under a resource rent tax regime 

      Frestad, Dennis (Journal article; Peer reviewed, 2010)
      In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, ...

    • 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, ...