Jorgensen, Bjorn


Professor Bjorn Jorgensen  

Department

Position held

Department of Accounting

Professor

Experience keywords:

Risk measurement; Risk management; Accounting standard setting; international accounting; financial reporting; risk measurement; Value-at-Risk; Earnings management; Earnings management; IFRS; Voluntary disclosures; IFRS; financial accounting

Countries and regions to which research relates:

North America; Europe

Contact Points

LSE phone number:

+44 (0)20 7955 7315

Publications

LSE Research Online, Funnelback Search

2014

Badertscher, Brad A. and Jorgensen, Bjorn N. and Katz, Sharon and Kinney, William R. (2014) Public equity and audit pricing in the United States Journal of Accounting Research, 52 (2). 303-339. ISSN 0021- 8456

Biondi, Yuri and Tsujiyama, Eiko and Glover, Jonathan and Jenkins, Nicole T. and Jorgensen, Bjorn N. and Lacey, John and Macve, Richard (2014) ‘Old hens make the best soup’: accounting for the earning process and the IASB/FASB attempts to reform revenue recognition accounting standards Accounting in Europe, 11 (1). 13-33. ISSN 1744-9480

Jorgensen, Bjorn N. and Lee, Yong Gyu and Rock, Steve (2014) The shapes of scaled earnings histograms are not due to scaling and sample selection: evidence from distributions of reported EPS Contemporary Accounting Research, 31 (2). 498-521. ISSN 0823-9150

2013

Gordon, Elizabeth and Jorgensen, Bjorn N. and Linthicum, Cheryl (2013) Are IFRS – U.S. GAAP reconciliations informative? Working paper, University of Texas - San Antonio, Texas, USA.

Jorgensen, Bjorn N. and Patrick, Paige and Soderstrom, Naomi (2013) Unusual patterns in executive compensation Macquarie University, Sydney, Australia.

Danielsson, Jon and Jorgensen, Bjorn N. and Samorodnitsky, Gennady and Sarma, Mandira and de Vries, Casper G. (2013) Fat tails, VaR and subadditivity Journal of Econometrics, 172 (2). 283-291. ISSN 0304-4076

Gunny, Katherine A. and Jacob, John and Jorgensen, Bjorn N. (2013) Implications of the integral approach and earnings management for alternate annual reporting periods Review of Accounting Studies, 18 (3). 868-891. ISSN 1380-6653

2012

Jorgensen, Bjorn N. and Kirschenheiter, Michael T. (2012) Interactive discretionary disclosures Contemporary Accounting Research, 29 (2). 382-397. ISSN 0823-9150

Jorgensen, Bjorn N. and Li, Jing and Sadka, Gil (2012) Earnings dispersion and aggregate stock returns Journal of Accounting and Economics, 53 (1-2). 1-20. ISSN 0165-4101

Gron, Anne and Jorgensen, Bjorn N. and Polson, Nicholas G. (2012) Optimal portfolio choice and stochastic volatility Applied Stochastic Models in Business and Industry, 28 (1). 1-15. ISSN 1524-1904

2011

Clayton, Matthew J. and Jorgensen, Bjorn N. (2011) Corporate equity ownership, investment, and product market relationships Journal of Corporate Finance, 17 (5). 1377-1388. ISSN 0929-1199

Jorgensen, Bjorn N. and Lee, Yong Gyu and Yoo, Yong Keun (2011) The valuation accuracy of equity value estimates inferred from conventional empirical implementations of the abnormal earnings growth model: US evidence Journal of Business Finance and Accounting, 38 (3-4). 446-471. ISSN 0306-686X

2010

Jorgensen, Bjorn N. and Kirschenheiter, Michael T. (2010) Discretionary disclosures to risk-averse traders American Accounting Association, San Francisco, USA.

2008

Danielsson, Jon and Jorgensen, Bjorn N. and Vries, Casper G. and Yang, Xiaoguang (2008) Optimal portfolio allocation under the probabilistic VaR constraint and incentives for financial innovation Annals of Finance, 4 (3). 345-367. ISSN 1614-2446

2007

Jacob, John and Jorgensen, Bjorn N. (2007) Earnings management and accounting income aggregation Journal of Accounting and Economics, 43 (2-3). 369-390. ISSN 0165-4101

2006

Danielsson, Jon and Jorgensen, Bjorn N. and Sarma, Mandira and de Vries, Casper G (2006) Comparing downside risk measures for heavy tailed distributions Economics Letters, 92 (2). 202-208. ISSN 0165-1765

Clayton, Matthew J. and Jorgensen, Bjorn N. and Kavajecz, Kenneth A. (2006) On the presence and market-structure of exchanges around the world Journal of Financial Markets, 9 (1). 27-48. ISSN 1386-4181

2005

Clayton, Matthew J. and Jorgensen, Bjorn N. (2005) Optimal Cross Holding with Externalities and Strategic interactions Journal of Business, 78 (4). 1505-1522. ISSN 0740-9168

Beatty, Anne and Gron, Anne and Jorgensen, Bjorn N. (2005) Corporate risk management: evidence from product liability Journal of Financial Intermediation, 14 (2). 152-178. ISSN 1042-9573

2004

Jorgensen, Bjorn N. and Danielsson, Jon and de Vries, Casper G. (2004) Regulation incentives for risk management in incomplete markets In: Giorgio, Szego, (ed.) New Risk Measures in Investment and Regulation. Wiley Finance Series. John Wiley & Sons, Chichester, UK, 13-31. ISBN 9780470861547

Chen, Feng and Jorgensen, Bjorn N. and Yoo, Yong K. (2004) Implied cost of equity capital in earnings-based valuation: international evidence Accounting and Business Research, 34 (4). 323-344. ISSN 2159-4260

2003

Jorgensen, Bjorn N. and Kirschenheiter, Michael T. (2003) Discretionary risk disclosures The Accounting Review, 78 (2). 449-469. ISSN 0001-4826

2002

Danielsson, Jon and Jorgensen, Bjorn N. and de Vries, Casper G. (2002) Incentives for effective risk management Journal of Banking and Finance, 26 (7). 1407-1425. ISSN 0378-4266

Gorman, Larry R. and Jorgensen, Bjorn N. (2002) Domestic versus international portfolio selection: a statistical examination of the home bias Multinational Finance Journal, 6 (3-4). 131-166. ISSN 1069-1879

2000

Cumperayot, Phornchanok J. and Danielsson, Jon and Jorgensen, Bjorn N. and Vries, Casper G. (2000) On the (Ir)relevancy of value-at-risk regulation Measuring Risk in Complex Stochastic Systems, 147. 99-117. ISSN 0930-0325

1998

Danielsson, Jon and Jorgensen, Bjorn N. and De Vries, Casper G. (1998) The value of value at risk: statistical, financial, and regulatory considerations summary of presentation. Economic Policy Review. 107-108. ISSN 0147-6580


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