Department of Accounting

  • Centre for Owner-Managed Businesses

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
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    • Financial Statement Analysis and Valuation
    • Financial Statement Analysis
    Publications sorted by:
    Kasper Regenburg; Morten Nicklas Bigler Seitz / Criminals, Bankruptcy, and Cost of Debt
    In: Review of Accounting Studies, Vol. 26, No. 3, 9.2021, p. 1004-1045
    Journal article > peer review
    Morten Seitz / Gazellerne : Sprintere eller maratonløbere? .
    In: Revision & Regnskabsvæsen, Vol. 90, No. 4, 4.2021, p. 32-39
    Journal article > peer review
    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
    Outside activities

    No outside activities to report.