My research documents the presentation and use of information in decision settings with uncertainty. The focus is on publicly-traded companies and their financial reporting, including accounting-based valuation, aggregation of information, auditing, and contracting.
Primary research areas
Fundamental analysis and accounting-based valuation
Gordon, E. A., Henry, E., Jorgensen, B. N., & Linthicum, C. L. (2017). Flexibility in cash-flow classification under IFRS: Determinants and consequences. Review of Accounting Studies, 22(2), 839-872.
Badertscher, B. A., Jorgensen, B. N., Katz, S. P., & Kinney, W. R., Jr. (2014). Public equity and audit pricing in the United States. Journal of Accounting Research, 52(2), 303-339.
Jacob, J., & Jorgensen, B. N. (2007). Earnings management and accounting income aggregation. Journal of Accounting and Economics, 43(2), 369-390.
Jorgensen, B. N., & Kirschenheiter, M. T. (2003). Discretionary risk disclosures. The Accounting Review, 78(2), 449-469
Publications sorted by:
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
