Norwegian School of Economics

Bias and Inference in Spatial Interaction Models with Suppressed Origin–Destination Data

Maximum entropy methods are used to infer the true trip-distribution matrix in cases where parts of the data are suppressed due to privacy concerns. Large proportions of the suppressed data are found to be inferred correctly when the marginal totals in the trip distribution are k...

Unpacking transatlantic income inequality

This paper uses newly harmonized survey and register data on incomes and labor market outcomes as the basis for consistent comparisons of inequalities across 17 North American and European countries over the period 1995–2021. We examine trends in disposable income inequality in t...

Standard setters’ use of qualitative characteristics in fair value standards: a Derridean analysis

Qualitative characteristics (QCs) are accounting concepts stated in standard setters' conceptual frameworks, which are intended to guide their standard-setting decisions. This paper explores how the FASB and IASC/IASB used their primary QCs (relevance, reliability and faithful re...

Bargaining and Contract Forms in Distribution Channels: Why Do Slotting Fees Arise and Linear Contracts Persist?

Two empirical patterns emerge in business-to-business settings, particularly in retail distribution channels such as grocery markets. First, linear contracts are widely observed alongside nonlinear contracts with fixed payments, despite the claimed efficiency advantages of the la...

Correcting for Nonignorable Nonresponse Bias in Ordinal Observational Survey Data

Abstract Many political surveys rely on post-stratification, raking or related weighting adjustments to align respondents with the target population. But when respondents differ from nonrespondents on the outcome itself (nonignorable nonresponse), these adjustments can fail, intr...

Civil Servants and Democratic Backsliding: The Role of Managerial Signals

Abstract Political efforts to weaken democratic institutions place civil servants in a dilemma between political responsiveness and protecting democratic values. As civil servants are embedded in the political-administrative hierarchy, we argue that signals from their direct hier...

“Trust but not blind trust”: accounting controls and level-specific budget decoupling in a public-sector organization

Purpose This paper aims to examine how a beyond budgeting (BB)-inspired reconfiguration of accounting controls supports trust-based management practices in a public-sector organization operating under annual budget constraints. While BB advocates replacing traditional annual budg...