Universitetet i Agder

Leif Atle Beisland

Professor

leif.a.beisland@uia.no

Office:: 9I252 ( Universitetsveien 19, Kristiansand )

Leif Atle Beisland is Professor of Financial Analysis at the Department of Economics and Finance at the School of Business and Law at the University of Agder. He holds a PhD in Accounting from NHH Norwegian School of Economics.

Beisland did his Phd on the value relevance of accounting information, but his accounting research also includes the influence of accounting standards on firms’ hedging strategies. Over the last years, Beisland has become deeply involved in two areas of microfinance research: performance measurement for microfinance institutions and the use of microfinance services of particularly vulnerable groups of people, e.g., persons with disabilities.

Beisland’s research is published in several international journals, e.g. Journal of Accounting, Auditing and Finance, Accounting Forum, Journal of Banking and Finance, Journal of Business Ethics, Journal of Small Business Management and Journal of Development Studies. Beisland has also authored and co-authored a number of book chapters on the same subjects.

Professor Beisland teaches undergraduate and graduate courses in the interface between finance and accounting. He is supervising a large number of master theses. In addition, he is supervising several Phd-students at the Phd-program in International Business. Beisland is closely affiliated with the Norwegian School of Economics, and he held an adjunct position at this school for several years.

Beisland is a former auditor at Ernst & Young and Risk Manager/Portfolio Manager at Agder Energi. Beisland served as a board member of Agder Energi for many years, and he also has extensive experience from political boards (inclusive of Grimstad City Council).

Research interests

Please see list of publications below.

Courses and teaching

BE-316 Valuation: https://www.uia.no/studieplaner/topic/BE-316-1

BE-414 Financial Statement Analysis and Equity Valuation: https://www.uia.no/studieplaner/topic/BE-414-1

Projects

Reserach group "Emerging Markets"

Scientific publications

Ohene Djan, Kwame; Nyarko, Samuel Anokye; Mersland, Roy; Beisland, Leif Atle; Nakato, Linda (2023). Influence of international ownership on the performance of local social enterprises: Evidence from the global microfinance industry. Strategic Change. ISSN: 1086-1718. 32 (2-3). s 53 - 71. doi:10.1002/jsc.2536.
Beisland, Leif Atle; Zamore, Stephen; Mersland, Roy (2022). Does It Pay to be Green? A Study of the Global Microfinance Industry. Nonprofit and Voluntary Sector Quarterly. ISSN: 0899-7640. doi:10.1177/08997640221110209.
Zamore, Stephen; Beisland, Leif Atle; Mersland, Roy (2021). Excessive Focus on Risk? Non-performing Loans and Efficiency of Microfinance Institutions. International Journal of Finance and Economics. ISSN: 1076-9307. doi:10.1002/ijfe.2477.
Beisland, Leif Atle; Ohene Djan, Kwame; Mersland, Roy; Randøy, Trond (2020). Measuring Social Performance in Social Enterprises: A Global Study of Microfinance Institutions. Journal of Business Ethics. ISSN: 0167-4544. doi:10.1007/s10551-019-04417-z.
Zamore, Stephen; Beisland, Leif Atle; Mersland, Roy (2019). Geographic diversification and credit risk in microfinance. Journal of Banking & Finance. ISSN: 0378-4266. 109doi:10.1016/j.jbankfin.2019.105665.
Beisland, Leif Atle; Mersland, Roy; Ndaki, Daudi Pascal (2019). Influence of Ownership Type and CEO Power on Residual Loss: Evidence From the Global Microfinance Industry. Nonprofit and Voluntary Sector Quarterly. ISSN: 0899-7640. 48 (5). s 998 - 1022. doi:10.1177/0899764019848498.
Mersland, Roy; Beisland, Leif Atle; Ndaki, Daudi Pascal (2018). The Origin of Chief Executive Officers and Performance in Hybrid Businesses: The Case of Microfinance. Journal of Small Business Management. ISSN: 0047-2778. 57 (4). s 1578 - 1594. doi:10.1111/jsbm.12381.
Beisland, Leif Atle; Holter, Truls Erik Dahl; Bugge, Thomas (2019). Verdirelevansen av norsk regnskapsinformasjon ved oppkjøp av unoterte aksjer. Magma forskning og viten. ISSN: 1500-0788. 22 (1).
Ndaki, Daudi Pascal; Beisland, Leif Atle; Mersland, Roy (2018). Capital structure and CEO tenure in microfinance institutions. Strategic Change. ISSN: 1086-1718. 27 (4). s 329 - 337. doi:10.1002/jsc.2205.
Beisland, Leif Atle (2018). Når investeringsanalysen og regnskapet gir motstridende signaler. Praktisk økonomi & finans. ISSN: 1501-0074. 34 [i.e. 35] (2). s 131 - 146. doi:10.18261/issn.1504-2871-2018-02-06.
Beisland, Leif Atle; Mersland, Roy; Strøm, R. Øystein (2018). Use of Big Four auditors and fund raising: evidence from developing and emerging markets. International Journal of Emerging Markets. ISSN: 1746-8809. 13 (2). s 371 - 390. doi:10.1108/IJoEM-11-2016-0321.
Beisland, Leif Atle; Mersland, Roy (2017). Exploring Microfinance Clients with Disabilities: A Case Study of an Ecuadorian Microbank. Journal of Development Studies. ISSN: 0022-0388. 53 (11). s 1929 - 1943. doi:10.1080/00220388.2016.1265946.
Beisland, Leif Atle; D'Espallier, Bert; Mersland, Roy (2017). The Commercialization of the Microfinance Industry: Is There a `Personal Mission Drift? Among Credit Officers?. Journal of Business Ethics. ISSN: 0167-4544. s 1 - 16. doi:10.1007/s10551-017-3710-4.
Beisland, Leif Atle; Mersland, Roy; Zamore, Stephen (2016). Motivations for Business Start-up: Are There any Differences Between Disabled and Non-disabled Microfinance Clients?. Journal of International Development. ISSN: 0954-1748. 28 (1). s 147 - 149. doi:10.1002/jid.3196.
Beisland, Leif Atle; Heskestad, Terje (2016). Regnskapsføring av goodwill : en sammenligning av GRS og IFRS. Praktisk økonomi & finans. ISSN: 1501-0074. 32 [i.e. 33] (2). s 216 - 227. doi:10.18261/issn.1504-2871-2016-02-10.
Beisland, Leif Atle; Mersland, Roy; Strøm, R. Øystein (2015). Audit Quality and Corporate Governance: Evidence from the Microfinance Industry. International Journal of Auditing. ISSN: 1090-6738. 19 (3). s 218 - 237. doi:10.1111/ijau.12041.
Beisland, Leif Atle; Knivsflå, Kjell Henry (2015). Have IFRS changed how stock prices are associated with earnings and book values? Evidence from Norway. Review of Accounting and Finance. ISSN: 1475-7702. 14 (1). s 41 - 63. doi:10.1108/RAF-06-2013-0079.
Beisland, Leif Atle; Frestad, Dennis (2015). Hedge Effectiveness Testing as a Screening Mechanism for Hedge accounting - Does it work?. Journal of Accounting, Auditing and Finance. ISSN: 0148-558X. 30 (1). s 35 - 56. doi:10.1177/0148558X14549457.
Beisland, Leif Atle; Mersland, Roy; Randøy, Trond (2015). Transparency and Disclosure in the Global Microfinance Industry. The Oxford Handbook of Economic and Institutional Transparency. ISBN: 978-0-19-991769-3. Oxford University Press. 21. s 434 - 455.
Hamberg, Mattias; Beisland, Leif Atle (2014). Changes in the value relevance of goodwill accounting following the adoption of IFRS 3. Journal of International Accounting, Auditing and Taxation. ISSN: 1061-9518. 23 (2). s 59 - 73. doi:10.1016/j.intaccaudtax.2014.07.002.
Beisland, Leif Atle; Mersland, Roy (2014). Earnings Quality in Nonprofit Versus For-Profit Organizations: Evidence From the Microfinance Industry. Nonprofit and Voluntary Sector Quarterly. ISSN: 0899-7640. 43 (4). s 652 - 671. doi:10.1177/0899764013478491.
Beisland, Leif Atle (2014). Equity valuation in practice: The influence of net financial expenses. Accounting Forum. ISSN: 0155-9982. 38 (2). s 122 - 131. doi:10.1016/j.accfor.2013.04.008.
Beisland, Leif Atle; Mersland, Roy (2014). Income characteristics and the use of microfinance services: evidence from economically active persons with disabilities. Disability & Society. ISSN: 0968-7599. 29 (3). s 417 - 430. doi:10.1080/09687599.2013.816625.
Beisland, Leif Atle; Mersland, Roy; Randøy, Trond (2014). Microbank Regulation and Earnings Quality: A Global Survey. Microfinance Institutions: Financial and Social Performance. ISBN: 9781137399656. Palgrave Macmillan. 14. s 271 - 294.
Beisland, Leif Atle; Mersland, Roy (2014). Microfinance and Disability: Recommendations for Policymakers and Practitioners. Disability and Equity at Work. ISBN: 978-0-19-998121-2. Oxford University Press. Chapter 11. s 174 - 193.
Mersland, Roy; Beisland, Leif Atle (2014). Staff characteristics and the exclusion of persons with disabilities: evidence from the microfinance industry in Uganda. Disability & Society. ISSN: 0968-7599. 29 (7). s 1061 - 1075. doi:10.1080/09687599.2014.902362.
Beisland, Leif Atle; Mersland, Roy; Randøy, Trond (2014). The association between microfinance rating scores and corporate governance: A global survey. International Review of Financial Analysis. ISSN: 1057-5219. 35 (5). s 268 - 280. doi:10.1016/j.irfa.2014.10.012.
Beisland, Leif Atle; Mersland, Roy (2013). Earnings Quality in the Microfinance Industry. Microfinance in developing countries: Issues, policies and performance evaluations. ISBN: 978-0-230-34846-2. Palgrave Macmillan. Chapter 13. s 241 - 255.
Beisland, Leif Atle; Hamberg, Mattias (2013). Earnings sustainability, economic conditions and the value relevance of accounting information. Scandinavian Journal of Management. ISSN: 0956-5221. 29 (3). s 314 - 324. doi:10.1016/j.scaman.2013.02.001.
Beisland, Leif Atle; Frestad, Dennis (2013). How fair-value accounting can influence firm hedging. Review of Derivatives Research. ISSN: 1380-6645. 16 (2). s 193 - 217. doi:10.1007/s11147-012-9084-y.
Beisland, Leif Atle (2013). The Value Relevance of Accounting Information During the Global Financial Crisis: Evidence from Norway. International Journal of Economics and Accounting. ISSN: 2041-868X. 4 (3). s 249 - 263. doi:10.1504/IJEA.2013.055901.
Beisland, Leif Atle; Mersland, Roy (2012). An Analysis of the Drivers of Microfinance Rating Assessments. Nonprofit and Voluntary Sector Quarterly. ISSN: 0899-7640. 41 (2). s 213 - 231. doi:10.1177/0899764011433616.
Beisland, Leif Atle; Mersland, Roy (2012). Barriers to microfinance for disabled persons: Evidence from economically active persons in Uganda. Enterprise Development and Microfinance. ISSN: 1755-1978. 23 (1). s 11 - 24. doi:10.3362/1755-1986.2012.003.
Beisland, Leif Atle; Mersland, Roy (2012). The use of microfinance services among economically active disabled people: Evidence from Uganda. Journal of International Development. ISSN: 0954-1748. 24s S69 - S83. doi:10.1002/jid.1720.
Beisland, Leif Atle (2012). Verdirelevansen til norsk regnskapsinformasjon :. Magma forskning og viten. ISSN: 1500-0788. 15 (2). s 34 - 41.
Beisland, Leif Atle (2011). The Predictive Ability and Value Relevance of Accounting Measures. International Journal of Economics and Accounting. ISSN: 2041-868X. 2 (3). s 215 - 241. doi:10.1504/IJEA.2011.041894.
Beisland, Leif Atle (2011). The Value Relevance of Losses Revisited: The Importance of Earnings Aggregation. Global Business and Economics Review (GBER). ISSN: 1097-4954. 13 (2). s 126 - 146. doi:10.1504/GBER.2011.040728.
Beisland, Leif Atle (2011). The effects of earnings variables on stock returns among public companies in Norway: A multiple regression analysis. International Journal of Management. ISSN: 0813-0183. 28 (3). s 773 - 783.
Beisland, Leif Atle (2010). A Note on Fair Value Accounting in a Crisis: The Influence of the Hedge Accounting Regulations. Business and Economics Journal. ISSN: 2151-6219. (BEJ-13).
Beisland, Leif Atle; Frestad, Dennis (2010). IFRS og risikostyring kan regnskapsstandarder påvirke selskapers sikringsstrategier?. Magma forskning og viten. ISSN: 1500-0788. 13 (4). s 20 - 26.
Beisland, Leif Atle (2010). Is the Value Relevance of Accounting Information Consistently Underestimated?. The Open Business Journal. ISSN: 1874-9151. 3 (1). s 7.
Beisland, Leif Atle (2009). A review of the value relevance literature. The Open Business Journal. ISSN: 1874-9151. 2

Beisland, Leif Atle; Mersland, Roy; Nyarko, Samuel Anokye (2022). Lending to Women and Lending Risk in Micro-Banks: The Moderating Effects of Patriarchy and Female Leadership.
Djan, Kwame Ohene; Nyarko, Samuel Anokye; Mersland, Roy; Beisland, Leif Atle; Nakato, Linda (2019). The Impact of International Ownership on the Performance of Social Enterprises: A Global Survey of Microfinance Shareholder Firms.

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Last changed: 8.03.2023 10:03