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Thomas Plenborg

Professor , Ph.d
Thomas Plenborg

Institut for Regnskab og Revision

Solbjerg Plads 3, C4
2000 Frederiksberg

Tlf.: +45 3815 2342
Fax:+45 3815 2321
E-mail: tp.acc@cbs.dk

Link til denne hjemmeside: www.cbs.dk/staff/tpacc

Tilknyttet Center for Corporate Governance

My primary research interest is to understand how financial analysts apply accounting data for decision making – for instance when analysts issue a stock recommendation or a credit evaluation – and to improve the way that analysts use accounting data for decision making. Further, I try to understand the different decision tools (for instance valuation models) available and how they should ideally be used. Lately, I have become increasingly interested in understanding how firms internally measure profitability (plus growth and risk) across various business segments, products and customers. I mostly rely on Danish data but also include data from other countries and use a combination of archival data and surveys.

Primære forskningsområder

Værdiansættelse af virksomheder
Performancemåling
Anvendelse af regnskabsinformation til diverse beslutningsformål
Måling af nytten af regnskabsinformation
Regnskabsanalyse
Aflønningskontrakter
Koblingen mellem intern og ekstern regnskabsinformation

Udvalgte publikationer

PETERSEN, Christian and Thomas PLENBORG. “How do firms implement impairment tests?” ABACUS, December 2010
BANGHØJ, Jesper, Gorm GABRIELSEN, Christian PETERSEN and Thomas PLENBORG. “Determinants of executive compensation in privately held firms”, Accounting and Finance, September 2010
PETERSEN, Christian and Thomas PLENBORG. “The Implementation and application of valuation approaches”, Journal of Applied Business Research, February 2009
BANGHØJ, Jesper and Thomas PLENBORG. “The Value relevance of voluntary disclosure in the annual report”, Accounting and Finance, Vol. 48, no. 2, 2008
PETERSEN, Christian and PLENBORG, Thomas. “The level of disclosure and the cost of capital in a non-US setting”, Journal of International Accounting, Auditing & Taxation, Volume 15, issue 2 2006
PETERSEN, Christian, PLENBORG, Thomas and SCHØLER, Finn. “Issues in valuation of privately held companies”, Journal of Private Equity, Winter 2006
GABRIELSEN, Gorm, Jeffrey GRAMLICH and Thomas PLENBORG. ”Managerial ownership, external ownership and the information content of earnings in a non-US setting”, Journal of Business, Finance and Accounting, 2002