bnjacc
Department of Accounting
Bjørn N.
Jørgensen
Professor
Room:
SOL/C4.08
Tel:
+4538152343
E-mail:
bnj.acc@cbs.dk
533816
Presentation
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
- Accounting and standards setting
- Financial reporting
- Disclosures and risk
- Auditing
Link to this homepage
www.cbs.dk/en/staff/bnjacc
Courses
- Financial Accounting, BSc International Business
- Financial Accounting, BSc International Business and Politics
- Financial Accounting, BSc International Shipping and Trade
- Financial Statement Analysis, MSc, ISUP
- Financial Accounting 1-2, MSc in Auditing
Selected publications
- Jorgensen, B. N., Li, J. & Melumad, N. D. (2022). Selective disclosure, expertise acquisition and price informativeness. Contemporary Accounting Research, forthcoming.
- 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.
- Jorgensen, B. N., Li, J., & Sadka, G. (2012). Earnings Dispersion and Aggregate Stock Returns. Journal of Accounting and Economics, 53(1), 1-20.
- 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:
2022
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
In: Journal of Accounting Research, Vol. 60, No. 2, 5.2022, p. 427-466
Journal article > peer review
Hui Chen; Bjørn N. Jørgensen / Insider Trading, Competition, and Real Activities Manipulation
In: Management Science, Vol. 68, No. 2, 2.2022, p. 1497-1511
In: Management Science, Vol. 68, No. 2, 2.2022, p. 1497-1511
Journal article > peer review
Bjørn N. Jørgensen; Jing Li; Nahum D. Melumad / Selective Disclosure, Expertise Acquisition and Price Informativeness
In: Contemporary Accounting Research, 25.4.2022
In: Contemporary Accounting Research, 25.4.2022
Journal article > peer review
2021
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
In: The Accounting Review, Vol. 96, No. 5, 9.2021, p. 1-29
Journal article > peer review
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
In: Seoul Journal of Business, Vol. 27, No. 1, 6.2021, p. 75-110
Journal article > peer review
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
In: Journal of Accounting and Public Policy, Vol. 40, No. 6, 10.2021
Journal article > peer review
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
In: Financial History Review, Vol. 28, No. 2, 8.2021, p. 153-174
Journal article > peer review
2020
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
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020
Paper > peer review
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
In: Journal of Management Accounting Research, Vol. 32, No. 1, 1.2020, p. 177–201
Journal article > peer review
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
In: Contemporary Accounting Research, Vol. 37, No. 3, 9.2020, p. 1720–1755
Journal article > peer review
2019
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
In: Journal of International Accounting Research, Vol. 18, No. 2, 1.2019, p. 3-29
Journal article > peer review
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
In: Journal of Accounting and Public Policy, Vol. 38, No. 2, 2019, p. 106-129
Journal article > peer review
2018
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
In: Management Science, Vol. 64, No. 1, 1.2018, p. 164-177
Journal article > peer review
2017
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
In: Contemporary Accounting Research, Vol. 34, No. 2, 2017, p. 929-939
Journal article > peer review
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
In: Review of Accounting Studies, Vol. 22, No. 2, 6.2017, p. 839-872
Journal article > peer review
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
In: Journal of Accounting and Public Policy, Vol. 36, No. 2, 2017, p. 101-118
Journal article > peer review
2015
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
In: Contemporary Accounting Research, Vol. 32, No. 3, 9.2015, p. 1224-1235
Journal article > peer review
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
In: Accounting Perspectives, Vol. 14, No. 3, 9.2015, p. 212-249
Journal article > peer review
2014
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
In: Accounting in Europe, Vol. 11, No. 1, 2014, p. 13-33
Journal article > peer review
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
In: Journal of Accounting Research, Vol. 52, No. 2, 2014, p. 303-339
Journal article > peer review
2013
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
In: Journal of Econometrics, Vol. 172, No. 2, 2013, 9 p., p. 283-291
Conference article in journal > peer review
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
In: Review of Accounting Studies, Vol. 18, No. 3, 2013, p. 868-891
Journal article > peer review
2012
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
In: Journal of Accounting and Economics, Vol. 53, No. 1-2, 2012, p. 1-20
Journal article > peer review
Bjørn N. Jørgensen; Michael T. Kirschenheiter / Interactive Discretionary Disclosures
In: Contemporary Accounting Research, Vol. 29, No. 2, 6.2012, p. 382-397
In: Contemporary Accounting Research, Vol. 29, No. 2, 6.2012, p. 382-397
Journal article > peer review
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
In: Applied Stochastic Models in Business and Industry, Vol. 28, No. 1, 2012, p. 1-15
Journal article > peer review
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
In: Contemporary Accounting Research, Vol. 31, No. 2, 2012, p. 498-521
Journal article > peer review
2011
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
In: Journal of Corporate Finance, Vol. 17, No. 5, 2011, p. 1377-1388
Journal article > peer review
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
In: Journal of Business Finance & Accounting, Vol. 38, No. 3-4, 2011, p. 446-471
Journal article > peer review
2008
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
In: Journal of Poverty, Vol. 12, No. 4, 2008, p. 481-495
Journal article > peer review
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
In: Annals of Finance, Vol. 4, 2008, p. 345-367
Journal article > peer review
2007
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
In: Journal of Accounting and Economics, Vol. 43, No. 2-3, 7.2007, p. 369-390
Journal article > peer review
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
In: Accounting Horizons, Vol. 21, No. 3, 2007, p. 313-323
Journal article > peer review
2006
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
In: Economics Letters, Vol. 92, No. 2, 8.2006, p. 202-208
Journal article > peer review
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
In: Journal of Financial Markets, Vol. 9, No. 1, 2.2006, p. 27-48
Journal article > peer review
2005
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
In: Journal of Financial Intermediation, Vol. 14, No. 2, 4.2005, p. 152-178
Journal article > peer review
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
In: The Journal of Business , Vol. 78, No. 4, 2005, p. 1505-1522
Journal article > peer review
2004
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
In: Accounting and Business Research, Vol. 34, No. 4, 2004, p. 323-344
Journal article > peer review
2002
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
In: Journal of Banking & Finance, Vol. 26, No. 7, 2002, p. 1407-1425
Journal article > peer review
1996
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
In: Journal of International Money and Finance, Vol. 15, No. 1, 1996, p. 117-134
Journal article > peer review
More results... (total 39 results)
Outside activities
BI Norwegian Business School - Member of Board of Trustees; 2018 – ongoing
Hanken School of Economics, Finland; Research Fellow; 2021 - ongoing
Centre for Finance Reporting & Accountability, Cambridge Judd Business School, Research Fellow; 2022 -ongoing