bnjacc
Institut for Regnskab
Bjørn N.
Jørgensen
Professor
Kontor:
SOL/C4.08
Tel:
+4538152343
E-mail:
bnj.acc@cbs.dk
533813
Præsentation
Min forskning dokumenterer præsention og anvendelse af information i beslutningssammenhænge med usikkerhed. Min forskning fokuserer på børsnoterede selskaber og deres regnskabsaflæggelse, inklusiv informationsaggregering, ekstern revision, og regnskabsbaseret værdiansættelse.
Primære forskningsområder
- Værdiansættelse af virksomheder
- Regnskabsstandarder
- Finansiel rapportering
- Risikostyring og kommunikation
- Ekstern revision
Link til denne hjemmeside
www.cbs.dk/staff/bnjacc
Kurser
- Financial Accounting, BSc International Business
- Financial Accounting, BSc International Business and Politics
- Financial Accounting, BSc International Shipping and Trade
- Regnskabsanalyse, Cand.merc (fir), ISUP
- Regnskab 1 - 2, Cand.merc.aud
Udvalgte publikationer
- Jørgensen, Li, and Melumad. 2022. Selective Disclosure, Expertise Acquisition and Price Informativeness. Contemporary Accounting Research 39 (4): 2305-2337.
- Amiram, Jørgensen, and Rabetti. 2022. Coins for Bombs: The Predictive Ability of On-Chain Transfers for Terrorist Attacks. Journal of Accounting Research 60 (2): 427-466.
- Chen, and Jørgensen. 2022. Insider Trading, Disclosure, and Product Market Competition. Management Science 68 (2): 427-466.
- Badia, Duro, Jørgensen, and Ormazabal. 2021. Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry. The Accounting Review 96 (5), 1–29.
- Badia, Duro, Jørgensen, and Ormazabal. 2020. The Informational Effects of Tightening Oil and Gas Disclosure Rules. Contemporary Accounting Research 37 (3): 1720-1755.
Publikationer sorteret efter:
2023
Stavros Degiannakis; George Giannopoulos; Salma Ibrahim; Bjørn N. Jørgensen / An Alternative Approach to Detect Earnings Management to Meet or Beat Benchmarks
I: Journal of Accounting Literature, Vol. 45, Nr. 1, 2023, s. 64-99
I: Journal of Accounting Literature, Vol. 45, Nr. 1, 2023, s. 64-99
Tidsskriftartikel > peer review
2022
Dan Amiram; Bjørn N. Jørgensen; Daniel Rabetti / Coins for Bombs : The Predictive Ability of On-chain Transfers for Terrorist Attacks.
I: Journal of Accounting Research, Vol. 60, Nr. 2, 5.2022, s. 427-466
I: Journal of Accounting Research, Vol. 60, Nr. 2, 5.2022, s. 427-466
Tidsskriftartikel > peer review
Hui Chen; Bjørn N. Jørgensen / Insider Trading, Competition, and Real Activities Manipulation
I: Management Science, Vol. 68, Nr. 2, 2.2022, s. 1497-1511
I: Management Science, Vol. 68, Nr. 2, 2.2022, s. 1497-1511
Tidsskriftartikel > peer review
Hend Monjed; Salma Ibrahim; Bjørn N. Jørgensen / Risk Reporting and Earnings Smoothing : Signaling or Managerial Opportunism?.
I: Review of Accounting and Finance, Vol. 21, Nr. 5, 2022, s. 377-397
I: Review of Accounting and Finance, Vol. 21, Nr. 5, 2022, s. 377-397
Tidsskriftartikel > peer review
Bjørn N. Jørgensen; Jing Li; Nahum D. Melumad / Selective Disclosure, Expertise Acquisition and Price Informativeness
I: Contemporary Accounting Research, Vol. 39, Nr. 4, 10.2022, s. 2305-2337
I: Contemporary Accounting Research, Vol. 39, Nr. 4, 10.2022, s. 2305-2337
Tidsskriftartikel > peer review
2021
Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal / Disclosure Regulation and Competitive Interactions : Evidence from the Oil and Gas Industry.
I: The Accounting Review, Vol. 96, Nr. 5, 9.2021, s. 1-29
I: The Accounting Review, Vol. 96, Nr. 5, 9.2021, s. 1-29
Tidsskriftartikel > peer review
Bjørn N. Jørgensen; Yong Gyu Lee; Hyung Il Oh / Overproduction, Aggregate Accounting Performance, and Gross Domestic Product
I: Seoul Journal of Business, Vol. 27, Nr. 1, 6.2021, s. 75-110
I: Seoul Journal of Business, Vol. 27, Nr. 1, 6.2021, s. 75-110
Tidsskriftartikel > 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 .
I: Journal of Accounting and Public Policy, Vol. 40, Nr. 6, 10.2021
I: Journal of Accounting and Public Policy, Vol. 40, Nr. 6, 10.2021
Tidsskriftartikel > peer review
Bjørn N. Jørgensen; Kenneth A. Kavajecz; Scott N. Swisher IV / The Historical Dynamics of US Financial Exchanges
I: Financial History Review, Vol. 28, Nr. 2, 8.2021, s. 153-174
I: Financial History Review, Vol. 28, Nr. 2, 8.2021, s. 153-174
Tidsskriftartikel > 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
2020
Bjørn N. Jørgensen; Paige H. Patrick; Naomi S. Soderstrom / Heaping of Executive Compensation
I: Journal of Management Accounting Research, Vol. 32, Nr. 1, 1.2020, s. 177–201
I: Journal of Management Accounting Research, Vol. 32, Nr. 1, 1.2020, s. 177–201
Tidsskriftartikel > peer review
Marc Badia; Miguel Duro; Bjørn N. Jørgensen; Gaizka Ormazabal; Hans B. Christensen / The Informational Effects of Tightening Oil and Gas Disclosure Rules
I: Contemporary Accounting Research, Vol. 37, Nr. 3, 9.2020, s. 1720–1755
I: Contemporary Accounting Research, Vol. 37, Nr. 3, 9.2020, s. 1720–1755
Tidsskriftartikel > peer review
2019
Brian M. Burnett; Daphne Hart; Bjørn N. Jørgensen; Gregory W. Martin / Multiple Regulators and Accounting Restatements : Evidence from Canada.
I: Journal of International Accounting Research, Vol. 18, Nr. 2, 1.2019, s. 3-29
I: Journal of International Accounting Research, Vol. 18, Nr. 2, 1.2019, s. 3-29
Tidsskriftartikel > 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 .
I: Journal of Accounting and Public Policy, Vol. 38, Nr. 2, 2019, s. 106-129
I: Journal of Accounting and Public Policy, Vol. 38, Nr. 2, 2019, s. 106-129
Tidsskriftartikel > peer review
2018
Hui Chen; Bjørn N. Jørgensen / Market Exit Through Divestment : The Effect of Accounting Bias on Competition.
I: Management Science, Vol. 64, Nr. 1, 1.2018, s. 164-177
I: Management Science, Vol. 64, Nr. 1, 1.2018, s. 164-177
Tidsskriftartikel > peer review
2017
Bjørn N. Jørgensen; Julia Morley / Discussion of “Are Related Party Transactions Red Flags?
I: Contemporary Accounting Research, Vol. 34, Nr. 2, 2017, s. 929-939
I: Contemporary Accounting Research, Vol. 34, Nr. 2, 2017, s. 929-939
Tidsskriftartikel > peer review
Elizabeth A. Gordon; Elaine Henry; Bjørn N. Jørgensen; Cheryl L. Linthicum / Flexibility in Cash-Flow Classification under IFRS : Determinants and Consequences .
I: Review of Accounting Studies, Vol. 22, Nr. 2, 6.2017, s. 839-872
I: Review of Accounting Studies, Vol. 22, Nr. 2, 6.2017, s. 839-872
Tidsskriftartikel > peer review
Brian M. Burnett; Bjørn N. Jørgensen; Troy J. Pollard / The Stock Market Reaction to Losing or Gaining Foreign Private Issuer Status
I: Journal of Accounting and Public Policy, Vol. 36, Nr. 2, 2017, s. 101-118
I: Journal of Accounting and Public Policy, Vol. 36, Nr. 2, 2017, s. 101-118
Tidsskriftartikel > peer review
2015
Bjørn N. Jørgensen; Michael T. Kirschenheiter / Discretionary Disclosures to Risk-Averse Traders : A Research Note.
I: Contemporary Accounting Research, Vol. 32, Nr. 3, 9.2015, s. 1224-1235
I: Contemporary Accounting Research, Vol. 32, Nr. 3, 9.2015, s. 1224-1235
Tidsskriftartikel > 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.
I: Accounting Perspectives, Vol. 14, Nr. 3, 9.2015, s. 212-249
I: Accounting Perspectives, Vol. 14, Nr. 3, 9.2015, s. 212-249
Tidsskriftartikel > 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.
I: Accounting in Europe, Vol. 11, Nr. 1, 2014, s. 13-33
I: Accounting in Europe, Vol. 11, Nr. 1, 2014, s. 13-33
Tidsskriftartikel > peer review
Brad Badertscher; Bjørn N. Jørgensen; Sharon Katz; William Kinney / Public Equity and Audit Pricing in the United States
I: Journal of Accounting Research, Vol. 52, Nr. 2, 2014, s. 303-339
I: Journal of Accounting Research, Vol. 52, Nr. 2, 2014, s. 303-339
Tidsskriftartikel > peer review
2013
Jón Daníelsson; Bjørn N. Jørgensen; Gennady Samorodnitsky; Mandira Sarma; Casper G. de Vries / Fat Tails, VaR and Subadditivity
I: Journal of Econometrics, Vol. 172, Nr. 2, 2013, 9 s., s. 283-291
I: Journal of Econometrics, Vol. 172, Nr. 2, 2013, 9 s., s. 283-291
Konferenceartikel i tidsskrift > peer review
Katherine A. Gunny; John Jacob; Bjørn N. Jørgensen / Implcations of the Integral Apporach and Earnings Management for Alternate Annual Reporting Periods
I: Review of Accounting Studies, Vol. 18, Nr. 3, 2013, s. 868-891
I: Review of Accounting Studies, Vol. 18, Nr. 3, 2013, s. 868-891
Tidsskriftartikel > peer review
2012
Bjørn N. Jørgensen; Jing Li; Gil Sadka / Earnings Dispersion and Aggregate Stock Returns
I: Journal of Accounting and Economics, Vol. 53, Nr. 1-2, 2012, s. 1-20
I: Journal of Accounting and Economics, Vol. 53, Nr. 1-2, 2012, s. 1-20
Tidsskriftartikel > peer review
Bjørn N. Jørgensen; Michael T. Kirschenheiter / Interactive Discretionary Disclosures
I: Contemporary Accounting Research, Vol. 29, Nr. 2, 6.2012, s. 382-397
I: Contemporary Accounting Research, Vol. 29, Nr. 2, 6.2012, s. 382-397
Tidsskriftartikel > peer review
Anne Gron; Bjørn N. Jørgensen; Nicholas G. Polson / Optimal Portfolio Choice and Stochastic Volatility
I: Applied Stochastic Models in Business and Industry, Vol. 28, Nr. 1, 2012, s. 1-15
I: Applied Stochastic Models in Business and Industry, Vol. 28, Nr. 1, 2012, s. 1-15
Tidsskriftartikel > 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.
I: Contemporary Accounting Research, Vol. 31, Nr. 2, 2012, s. 498-521
I: Contemporary Accounting Research, Vol. 31, Nr. 2, 2012, s. 498-521
Tidsskriftartikel > peer review
2011
Matthew J. Clayton; Bjørn N. Jørgensen / Corporate Equity Ownership, Investment, and Product Market Relationships
I: Journal of Corporate Finance, Vol. 17, Nr. 5, 2011, s. 1377-1388
I: Journal of Corporate Finance, Vol. 17, Nr. 5, 2011, s. 1377-1388
Tidsskriftartikel > 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.
I: Journal of Business Finance & Accounting, Vol. 38, Nr. 3-4, 2011, s. 446-471
I: Journal of Business Finance & Accounting, Vol. 38, Nr. 3-4, 2011, s. 446-471
Tidsskriftartikel > peer review
2008
Rajeev Dehejia; Bjørn N. Jørgensen; Raphael C. Thomadsen / Optimal Minimum Wage in the Classic Labor Supply-and-Demand Paradigm
I: Journal of Poverty, Vol. 12, Nr. 4, 2008, s. 481-495
I: Journal of Poverty, Vol. 12, Nr. 4, 2008, s. 481-495
Tidsskriftartikel > 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
I: Annals of Finance, Vol. 4, 2008, s. 345-367
I: Annals of Finance, Vol. 4, 2008, s. 345-367
Tidsskriftartikel > peer review
2007
John Jacob; Bjørn N. Jørgensen / Earnings Management and Accounting income Aggregation
I: Journal of Accounting and Economics, Vol. 43, Nr. 2-3, 7.2007, s. 369-390
I: Journal of Accounting and Economics, Vol. 43, Nr. 2-3, 7.2007, s. 369-390
Tidsskriftartikel > 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.
I: Accounting Horizons, Vol. 21, Nr. 3, 2007, s. 313-323
I: Accounting Horizons, Vol. 21, Nr. 3, 2007, s. 313-323
Tidsskriftartikel > peer review
2006
Jón Daníelsson; Bjørn N. Jørgensen; Mandira Sarma; Casper G. de Vries / Comparing Downside Risk Measures for Heavy Tailed Distributions
I: Economics Letters, Vol. 92, Nr. 2, 8.2006, s. 202-208
I: Economics Letters, Vol. 92, Nr. 2, 8.2006, s. 202-208
Tidsskriftartikel > peer review
Matthew J. Clayton; Bjørn N. Jørgensen; Kenneth A. Kavajecz / On the Presence and Market-Structure of Exchanges Around the World
I: Journal of Financial Markets, Vol. 9, Nr. 1, 2.2006, s. 27-48
I: Journal of Financial Markets, Vol. 9, Nr. 1, 2.2006, s. 27-48
Tidsskriftartikel > peer review
2005
Anne Beatty; Anne Gron; Bjørn N. Jørgensen / Corporate Risk Management : Evidence from Product Liability.
I: Journal of Financial Intermediation, Vol. 14, Nr. 2, 4.2005, s. 152-178
I: Journal of Financial Intermediation, Vol. 14, Nr. 2, 4.2005, s. 152-178
Tidsskriftartikel > peer review
Matthew J. Clayton; Bjørn N. Jørgensen / Optimal Cross Holding with Externalities and Strategic Interactions
I: The Journal of Business , Vol. 78, Nr. 4, 2005, s. 1505-1522
I: The Journal of Business , Vol. 78, Nr. 4, 2005, s. 1505-1522
Tidsskriftartikel > peer review
2004
Feng Chen; Bjørn N. Jørgensen; Yong Keun Yoo / Implied Cost of Equity Capital in Earnings-Based Valuation : International Evidence .
I: Accounting and Business Research, Vol. 34, Nr. 4, 2004, s. 323-344
I: Accounting and Business Research, Vol. 34, Nr. 4, 2004, s. 323-344
Tidsskriftartikel > peer review
2002
Jón Daníelsson; Bjørn N. Jørgensen; Casper G. de Vries / Incentives for Effective Risk Management
I: Journal of Banking & Finance, Vol. 26, Nr. 7, 2002, s. 1407-1425
I: Journal of Banking & Finance, Vol. 26, Nr. 7, 2002, s. 1407-1425
Tidsskriftartikel > peer review
1996
Bjørn N. Jørgensen; Hans Ole Mikkelsen / An Arbitrage Free Trilateral Target Zone Model
I: Journal of International Money and Finance, Vol. 15, Nr. 1, 1996, s. 117-134
I: Journal of International Money and Finance, Vol. 15, Nr. 1, 1996, s. 117-134
Tidsskriftartikel > peer review
Flere resultater ...(i alt 41 )
Bibeskæftigelse
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