Browsing Brage INN by Author "Fallan, Even"

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Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted?

Fallan, Even; Antonsen, Stein; Fallan, Lars; Olsen, Tor-Eirik (Journal article; Peer reviewed, 2018)
Bruk av balansert målstyring i norske kommuner

Fallan, Even; Olsen, Tor Eirik; Daleq, Basil; Hobbel, Mats Anneus (Journal article; Peer reviewed, 2015)

Bakgrunnen for denne studien er den økte vektleggingen av prestasjonsmåling, både finansielt og ikke-finansielt, i offentlig sektor (jf. New Public Management). Dette øker relevansen av styringsverktøy som balansert ...
Corporate tax behaviour and environmental disclosure: strategic trade-offs across elements of CSR?

Fallan, Even; Fallan, Lars (Journal article; Peer reviewed, 2019)

This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces ...
Environmental Reporting Regulations and Reporting Practices

Fallan, Even (Journal article; Peer reviewed, 2016)

This study explores how four different types of environmental reporting regulations affect reporting practices. Accounting Act requirements, accounting standard requirements, accounting standard recommendations, and no ...