Department of Accounting


Room: SOL/D4.30

I am currently employed as a Post Doc in relation to a large project with several colleagues from the department involved. The objective of the project is to understand management reporting practices of owner-managed firms, and if such practices contribute to firm performance.

My core research interests are within financial reporting in private firms. Within this field I have aimed to answer questions such as: How do firms use financial reporting discretion during financial distress? What are the determinants and consequences of owner-managers’ use of earnings management? Do employee characteristics provide information about firms’ use of earnings management?  Additionally, I am currently working on a project regarding criminal employees, firms’ bankruptcy likelihood, and if lenders price such a risk factor.


Primary research areas

•    Earnings Management
•    Earnings Quality
•    Financial reporting in private firms
•    Individuals and firm behavior

    Curriculum Vitae
    Social media
    Link to this homepage
    • Financial Statement Analysis and Valuation
    • Financial Statement Analysis
    Publications sorted by:
    Morten Jensen / Earnings Management in Private Firms : An Empirical Analysis of Determinants and Consequences of Earnings Management in Private Firms.
    Frederiksberg : Copenhagen Business School [Phd] 2019, 188 p. (Ph.d. Serie, No. 34.2019)
    Ph.D. thesis
    Morten Jensen / Can We Trust the Financial Reporting of Distressed Firms?
    Paper presented at 2019 International Accounting Section Midyear Meeting
    , 2018
    Morten Jensen; Jeppe Christoffersen; Thomas Plenborg / Earnings Management in Manager-owned Firms : Are Lenders Fooled?.
    Paper presented at Nordic Accounting Conference 2018, 2018
    Academic Interests

    •    Financially distressed firms and information value of discretionary accrual choices
    •    Owner -managers’ income shifting and cost of debt benefits
    •    Criminal executives, criminal employees, corporate culture, and earnings management
    •    Criminals, bankruptcy, and cost of debt