bnjacc

Institut for Regnskab

Bjørn N.
Jørgensen
Professor


Kontor: SOL/C4.08
Tel:
+4538152343
E-mail: bnj.acc@cbs.dk
Profil billede
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 (Early view).
  • 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:
2022
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, 21.11.2022
Tidsskriftartikel > peer review
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
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
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
Tidsskriftartikel > peer review
Bjørn N. Jørgensen; Jing Li; Nahum D. Melumad / Selective Disclosure, Expertise Acquisition and Price Informativeness
I: Contemporary Accounting Research, 25.4.2022
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
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
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
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
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 > 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