Faculty Profile

Erlend Kvaal

Professor - Department of Accounting Auditing and Business Analytics

Publications

Kvaal, Erlend (2017)

The Role and Current Status of IFRS in the Completion of National Accounting Rules?Evidence from Norway

Accounting in Europe, 14(1-2), s. 150- 157. Doi: 10.1080/17449480.2017.1304646

Kvaal, Erlend (2016)

Verdsettelse av enkelteiendeler med utgangspunkt i anskaffelseskost ("substansverdi").

Praktisk økonomi og finans, 32 [i.e. 33](4), s. 396- 414. Doi: 10.18261/issn.1504-2871-2016-04-09

Kvaal, Erlend & Nobes, Christopher (2013)

International Variations in Tax Disclosures

Accounting in Europe, 10(2), s. 241- 273. Doi: 10.1080/17449480.2013.834733

Kvaal, Erlend & Nobes, Christopher (2012)

IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice

The European Accounting Review, 21(2), s. 343- 371. Doi: 10.1080/09638180.2011.611236

Kvaal, Erlend (2011)

Betydningen av tilleggsopplysninger i årsregnskapet

Bråthen, Tore (red.). Moderne forretningsjus II

Kvaal, Erlend (2011)

Prosjektvurdering, verdifallstesting, avkastningskrav og skatt

Praktisk økonomi og finans, s. 23- 40.

Kvaal, Erlend & Ødegaard, Bernt A. (2011)

Egenkapitalutvidelser ved Oslo Børs

Praktisk økonomi og finans, [28](2), s. 109- 128.

Kvaal, Erlend (2010)

The discount rate of IAS 36 - a comment

Accounting in Europe, 7(1), s. 87- 95.

Kvaal, Erlend & Nobes, Chris (2010)

International differences in IFRS policy choice: a research note

Accounting and Business Research, 40(2), s. 173- 187. Doi: 10.1080/00014788.2010.9663390

Kvaal, Erlend (2010)

Regnskapsregulering og myndighetsutøvelse

Praktisk økonomi og finans, s. 65- 79.

Kvaal, Erlend (2008)

Kjennetegn ved informative inngrep

Praktisk økonomi og finans, s. 3- 13.

Kvaal, Erlend (2007)

Discounting and the Treatment of Taxes in Impairment Reviews

Journal of Business Finance & Accounting, 34(5/6)

Kvaal, Erlend (2001)

Regnskapsføring av uoppfylte avtaleforpliktelser

Moderne forretningsjus/Tore Bråthen og Ole Gjems-Onstad (red.)

Kvaal, Erlend (2001)

Sammenligning av NRS usikre forpliktelser og betingede eiendeler og IAS 37 provisions, contingent liabilities and contingent assets

Mot et nytt regnskapsregime i Norge. International accounting standards : artikkelsamling

Kvaal, Erlend (2001)

Business combinations og de norske standardene om foretaksintegrasjon

Mot et nytt regnskapsregime i Norge : international accounting standards : artikkelsamling

Stenheim, Tonny & Kvaal, Erlend (2017)

The role of cash generating units in accounting for goodwill impairments

[Academic lecture]. EAA conference 2017.

Stenheim, Tonny & Kvaal, Erlend (2016)

The cash-generating units in accounting for goodwill impairments

[Academic lecture]. NORACC 2016.

Stenheim, Tonny & Kvaal, Erlend (2016)

The role of cash-generating units in accounting for goodwill impairments

[Academic lecture]. EUFIN 2016.

Kvaal, Erlend & Nobes, Christopher (2014)

The effects of IFRS adoption on cross-country variation in book-tax conformity

[Academic lecture]. EAA Annual Conference.

Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)

Earnings Management Prioritites in Private Familiy Firms

[Academic lecture]. European Accounting Associations Annual Congress.

Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)

Earnings Management Priorities of Private Family Firms

[Academic lecture]. FIBE-konferansen.

Kvaal, Erlend & Nobes, Christopher (2011)

International variations in deferred tax disclosures

[Academic lecture]. AAA Annual Conference 2011.

Gjesdal, Frøystein; Kvaal, Erlend & Kvifte, Steinar Sars (2006)

Internasjonale regnskapsstandarder

[Scientific book]. Cappelen Damm Akademisk.

Academic Degrees
Year Academic Department Degree
2005 BI Norwegian Business School Ph.D Dr. Oecon.
1984 University of Oslo Master Cand. Oecon
2005 BI Norwegian Business School Ph.D Dr. Oecon.
1984 University of Oslo Master Cand. Oecon
Work Experience
Year Employer Job Title
2014 - Present BI Norwegian Business School Professor
2006 - 2014 BI Norwegian Business School Associate Professor
2000 - 2005 BI Norwegian Business School PhD Candidate
1990 - 1998 Ministry of Finance Deputy Director
1985 - 1990 Central Bank of Norway Head of Unit