Institut for Regnskab

  • Center for Ejerledede Virksomheder

Kontor: SOL/D4.30

Undersøgelse af ledelsesrapportering i danske virksomheder

Tre kollegaer (Thomas Plenborg, Jeppe Christoffersen og Morten Holm) og jeg er i øjeblikket ved at undersøge ledelsesrapporteringen i danske virksomheder.

Til det formål søger vi virksomhedsledere, der vil deltage i et interview. Vi forventer at interviewet vil vare 45-60 minutter. Man kan booke en tid her. Vi glæder os til at høre fra jer.


Om Morten:

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.

Primære forskningsområder
  • Earnings Management
  • Earnings Quality
  • Financial reporting in private firms
  • Individuals and firm behavior
Curriculum Vitae
Sociale medier
Link til denne hjemmeside
  • Financial Statement Analysis
  • Financial Statement Analysis and Valuation
Publikationer sorteret efter:
Morten Seitz / Gazellerne : Sprintere eller maratonløbere? .
I: Revision & Regnskabsvæsen, 6.4.2021
Tidsskriftartikel > 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 s. (Ph.d. Serie, Nr. 34.2019)
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

No outside activities to report.