Department of Accounting

Stavros Degiannakis; George Giannopoulos; Salma Ibrahim; Bjørn N. Jørgensen / An Alternative Approach to Detect Earnings Management to Meet or Beat Benchmarks
In: Journal of Accounting Literature, Vol. 45, No. 1, 2023, p. 64-99

Dan Amiram; Bjørn N. Jørgensen; Daniel Rabetti / Coins for Bombs : The Predictive Ability of On-chain Transfers for Terrorist Attacks.
In: Journal of Accounting Research, Vol. 60, No. 2, 5.2022, p. 427-466

Hui Chen; Bjørn N. Jørgensen / Insider Trading, Competition, and Real Activities Manipulation
In: Management Science, Vol. 68, No. 2, 2.2022, p. 1497-1511

Hend Monjed; Salma Ibrahim; Bjørn N. Jørgensen / Risk Reporting and Earnings Smoothing : Signaling or Managerial Opportunism?.
In: Review of Accounting and Finance, Vol. 21, No. 5, 2022, p. 377-397

Bjørn N. Jørgensen; Jing Li; Nahum D. Melumad / Selective Disclosure, Expertise Acquisition and Price Informativeness
In: Contemporary Accounting Research, Vol. 39, No. 4, 10.2022, p. 2305-2337

Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal / Disclosure Regulation and Competitive Interactions : Evidence from the Oil and Gas Industry.
In: The Accounting Review, Vol. 96, No. 5, 9.2021, p. 1-29

Bjørn N. Jørgensen; Yong Gyu Lee; Hyung Il Oh / Overproduction, Aggregate Accounting Performance, and Gross Domestic Product
In: Seoul Journal of Business, Vol. 27, No. 1, 6.2021, p. 75-110

Denis L. Alves; Miles B. Gietzmann; Bjørn N. Jørgensen / Show Me the Money-cut : Shareholder Dividend Suspensions and Voluntary CEO Pay Cuts during the COVID Pandemic .
In: Journal of Accounting and Public Policy, Vol. 40, No. 6, 10.2021

Bjørn N. Jørgensen; Kenneth A. Kavajecz; Scott N. Swisher IV / The Historical Dynamics of US Financial Exchanges
In: Financial History Review, Vol. 28, No. 2, 8.2021, p. 153-174

Brian M. Burnett; Bjørn N. Jørgensen; Troy J. Pollard / Consequences of a Two-tiered Regulatory Model : Evidence from Audit Fees and Change in Foreign Private Issuer Status.
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020

Bjørn N. Jørgensen; Paige H. Patrick; Naomi S. Soderstrom / Heaping of Executive Compensation
In: Journal of Management Accounting Research, Vol. 32, No. 1, 1.2020, p. 177–201

Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal; Hans B. Christensen / The Informational Effects of Tightening Oil and Gas Disclosure Rules
In: Contemporary Accounting Research, Vol. 37, No. 3, 9.2020, p. 1720–1755

Brian M. Burnett; Daphne Hart; Bjørn N. Jørgensen; Gregory W. Martin / Multiple Regulators and Accounting Restatements : Evidence from Canada.
In: Journal of International Accounting Research, Vol. 18, No. 2, 1.2019, p. 3-29

Rodney J. Brown; Bjørn N. Jørgensen; Peter F. Pope / The Interplay between Mandatory Country-by-Country Reporting, Geographic Segment Reporting, and Tax Havens : Evidence from the European Union .
In: Journal of Accounting and Public Policy, Vol. 38, No. 2, 2019, p. 106-129

Hui Chen; Bjørn N. Jørgensen / Market Exit Through Divestment : The Effect of Accounting Bias on Competition.
In: Management Science, Vol. 64, No. 1, 1.2018, p. 164-177

Bjørn N. Jørgensen; Julia Morley / Discussion of “Are Related Party Transactions Red Flags?
In: Contemporary Accounting Research, Vol. 34, No. 2, 2017, p. 929-939

Elizabeth A. Gordon; Elaine Henry; Bjørn N. Jørgensen; Cheryl L. Linthicum / Flexibility in Cash-Flow Classification under IFRS : Determinants and Consequences .
In: Review of Accounting Studies, Vol. 22, No. 2, 6.2017, p. 839-872

Brian M. Burnett; Bjørn N. Jørgensen; Troy J. Pollard / The Stock Market Reaction to Losing or Gaining Foreign Private Issuer Status
In: Journal of Accounting and Public Policy, Vol. 36, No. 2, 2017, p. 101-118

Bjørn N. Jørgensen; Michael T. Kirschenheiter / Discretionary Disclosures to Risk-Averse Traders : A Research Note.
In: Contemporary Accounting Research, Vol. 32, No. 3, 9.2015, p. 1224-1235

Brian M. Burnett; Elizabeth A. Gordon; Bjørn N. Jørgensen; Cheryl L. Linthicum / Earnings Quality : Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP.
In: Accounting Perspectives, Vol. 14, No. 3, 9.2015, p. 212-249

Yuri Biondi; Eiko Tsujiyama; Jonathan Glover; Nicole T. Jenkins; Bjørn N. Jørgensen; John Lacey; Richard Macve / 'Old Hens Make the Best Soup' : Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards.
In: Accounting in Europe, Vol. 11, No. 1, 2014, p. 13-33

Brad Badertscher; Bjørn N. Jørgensen; Sharon Katz; William Kinney / Public Equity and Audit Pricing in the United States
In: Journal of Accounting Research, Vol. 52, No. 2, 2014, p. 303-339

Jón Daníelsson; Bjørn N. Jørgensen; Gennady Samorodnitsky; Mandira Sarma; Casper G. de Vries / Fat Tails, VaR and Subadditivity
In: Journal of Econometrics, Vol. 172, No. 2, 2013, 9 p., p. 283-291

Katherine A. Gunny; John Jacob; Bjørn N. Jørgensen / Implcations of the Integral Apporach and Earnings Management for Alternate Annual Reporting Periods
In: Review of Accounting Studies, Vol. 18, No. 3, 2013, p. 868-891

Bjørn N. Jørgensen; Jing Li; Gil Sadka / Earnings Dispersion and Aggregate Stock Returns
In: Journal of Accounting and Economics, Vol. 53, No. 1-2, 2012, p. 1-20

Bjørn N. Jørgensen; Michael T. Kirschenheiter / Interactive Discretionary Disclosures
In: Contemporary Accounting Research, Vol. 29, No. 2, 6.2012, p. 382-397

Anne Gron; Bjørn N. Jørgensen; Nicholas G. Polson / Optimal Portfolio Choice and Stochastic Volatility
In: Applied Stochastic Models in Business and Industry, Vol. 28, No. 1, 2012, p. 1-15

Bjørn N. Jørgensen; Yong Gyu Lee; Steve Rock / The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection : Evidence from Distributions of Reported Earnings per Share.
In: Contemporary Accounting Research, Vol. 31, No. 2, 2012, p. 498-521

Matthew J. Clayton; Bjørn N. Jørgensen / Corporate Equity Ownership, Investment, and Product Market Relationships
In: Journal of Corporate Finance, Vol. 17, No. 5, 2011, p. 1377-1388

Bjørn N. Jørgensen; Yong Gyu Lee; Yong Keun Yoo / The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model : US Evidence.
In: Journal of Business Finance & Accounting, Vol. 38, No. 3-4, 2011, p. 446-471

Rajeev Dehejia; Bjørn N. Jørgensen; Raphael C. Thomadsen / Optimal Minimum Wage in the Classic Labor Supply-and-Demand Paradigm
In: Journal of Poverty, Vol. 12, No. 4, 2008, p. 481-495

Jón Daníelsson; Bjørn N. Jørgensen; Casper G. de Vries; Xiaoguang Yang / Optimal Portfolio Allocation under the Probabilistic VaR Constraint and Incentives for Financial Innovation
In: Annals of Finance, Vol. 4, 2008, p. 345-367

John Jacob; Bjørn N. Jørgensen / Earnings Management and Accounting income Aggregation
In: Journal of Accounting and Economics, Vol. 43, No. 2-3, 7.2007, p. 369-390

Bjørn N. Jørgensen; Cheryl L. Linthicum; Andrew J. McLelland; Mark H. Taylor; Teri Lombardi Yohn / Recent Developments at the Securities and Exchange Commission : Academic Contributions and Opportunities.
In: Accounting Horizons, Vol. 21, No. 3, 2007, p. 313-323

Jón Daníelsson; Bjørn N. Jørgensen; Mandira Sarma; Casper G. de Vries / Comparing Downside Risk Measures for Heavy Tailed Distributions
In: Economics Letters, Vol. 92, No. 2, 8.2006, p. 202-208

Matthew J. Clayton; Bjørn N. Jørgensen; Kenneth A. Kavajecz / On the Presence and Market-Structure of Exchanges Around the World
In: Journal of Financial Markets, Vol. 9, No. 1, 2.2006, p. 27-48

Anne Beatty; Anne Gron; Bjørn N. Jørgensen / Corporate Risk Management : Evidence from Product Liability.
In: Journal of Financial Intermediation, Vol. 14, No. 2, 4.2005, p. 152-178

Matthew J. Clayton; Bjørn N. Jørgensen / Optimal Cross Holding with Externalities and Strategic Interactions
In: The Journal of Business , Vol. 78, No. 4, 2005, p. 1505-1522

Feng Chen; Bjørn N. Jørgensen; Yong Keun Yoo / Implied Cost of Equity Capital in Earnings-Based Valuation : International Evidence .
In: Accounting and Business Research, Vol. 34, No. 4, 2004, p. 323-344

Jón Daníelsson; Bjørn N. Jørgensen; Casper G. de Vries / Incentives for Effective Risk Management
In: Journal of Banking & Finance, Vol. 26, No. 7, 2002, p. 1407-1425

Bjørn N. Jørgensen; Hans Ole Mikkelsen / An Arbitrage Free Trilateral Target Zone Model
In: Journal of International Money and Finance, Vol. 15, No. 1, 1996, p. 117-134