Jorgensen, Bjorn N.

Number of items: 38.
Accounting
  • Brown, Rodney J., Jorgensen, Bjorn N., Pope, Peter F. (2019). The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: evidence from the European Union. Journal of Accounting and Public Policy, 38(2), 106-129. https://doi.org/10.1016/j.jaccpubpol.2019.02.001
  • Chen, Hui, Jorgensen, Bjorn (2018). Market exit through divestment: the effect of accounting bias on competition. Management Science, 64(1), 164 - 177. https://doi.org/10.1287/mnsc.2016.2578
  • Gordon, Elizabeth A., Henry, Elaine, Jorgensen, Bjorn N., Linthicum, Cheryl L. (2017). Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22(2), 839-872. https://doi.org/10.1007/s11142-017-9387-1
  • Jorgensen, Bjorn N., Morley, Julia (2017). Discussion of “are related party transactions red flags?”. Contemporary Accounting Research, 34(2), 929-939. https://doi.org/10.1111/1911-3846.12304
  • Burnett, Brian M., Jorgensen, Bjorn N., Pollard, Troy J. (2017). The stock market reaction to losing or gaining foreign private issuer status. Journal of Accounting and Public Policy, 36(2), 101-118. https://doi.org/10.1016/j.jaccpubpol.2017.02.001
  • Burnett, Brian M., Gordon, Elizabeth A., Jorgensen, Bjorn N., Linthicum, Cheryl L. (2015). Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP. Accounting Perspectives, 14(3), 212-249. https://doi.org/10.1111/1911-3838.12051
  • Jorgensen, Bjorn N., Kirschenheiter, Michael T. (2015). Discretionary disclosures to risk-averse traders: a research note. Contemporary Accounting Research, 32(3), 1224 - 1235. https://doi.org/10.1111/1911-3846.12125
  • Jorgensen, Bjorn N., Lee, Yong Gyu, 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. https://doi.org/10.1111/1911-3846.12020
  • Badertscher, Brad A., Jorgensen, Bjorn N., Katz, Sharon, Kinney, William R. (2014). Public equity and audit pricing in the United States. Journal of Accounting Research, 52(2), 303 - 339. https://doi.org/10.1111/1475-679X.12041
  • Biondi, Yuri, Tsujiyama, Eiko, Glover, Jonathan, Jenkins, Nicole T., Jorgensen, Bjorn N., Lacey, John, 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. https://doi.org/10.1080/17449480.2014.903718
  • Jorgensen, Bjorn N., Patrick, Paige, Soderstrom, Naomi (2013). Unusual patterns in executive compensation. Macquarie University.
  • Gunny, Katherine A., Jacob, John, 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. https://doi.org/10.1007/s11142-013-9235-x
  • Jorgensen, Bjorn N., Badertscher, Brad, Katz, Sharon, Kinney, William (2013). Public equity and audit pricing in the U.S. (Working papers series). University of Texas at Austin.
  • Gordon, Elizabeth, Jorgensen, Bjorn N., Linthicum, Cheryl (2013). Are IFRS – U.S. GAAP reconciliations informative? (Working paper). University of Texas - San Antonio.
  • Jorgensen, Bjorn N., Kirschenheiter, Michael T. (2012). Interactive discretionary disclosures. Contemporary Accounting Research, 29(2), 382-397. https://doi.org/10.1111/j.1911-3846.2011.01070.x
  • Gron, Anne, Jorgensen, Bjorn N., Polson, Nicholas G. (2012). Optimal portfolio choice and stochastic volatility. Applied Stochastic Models in Business and Industry, 28(1), 1-15. https://doi.org/10.1002/asmb.898
  • Jorgensen, Bjorn N., Li, Jing, Sadka, Gil (2012). Earnings dispersion and aggregate stock returns. Journal of Accounting and Economics, 53(1-2), 1-20. https://doi.org/10.1016/j.jacceco.2011.06.001
  • Clayton, Matthew J., Jorgensen, Bjorn N. (2011). Corporate equity ownership, investment, and product market relationships. Journal of Corporate Finance, 17(5), 1377-1388. https://doi.org/10.1016/j.jcorpfin.2011.08.001
  • Jorgensen, Bjorn N., Lee, Yong Gyu, 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. https://doi.org/10.1111/j.1468-5957.2011.02241.x
  • Jacob, John, Jorgensen, Bjorn N. (2007). Earnings management and accounting income aggregation. Journal of Accounting and Economics, 43(2-3), 369-390. https://doi.org/10.1016/j.jacceco.2007.01.007
  • Clayton, Matthew J., Jorgensen, Bjorn N., Kavajecz, Kenneth A. (2006). On the presence and market-structure of exchanges around the world. Journal of Financial Markets, 9(1), 27-48. https://doi.org/10.1016/j.finmar.2005.06.003
  • Clayton, Matthew J., Jorgensen, Bjorn N. (2005). Optimal Cross Holding with Externalities and Strategic interactions. Journal of Business of the University of Chicago, 78(4), 1505-1522.
  • Beatty, Anne, Gron, Anne, Jorgensen, Bjorn N. (2005). Corporate risk management: evidence from product liability. Journal of Financial Intermediation, 14(2), 152-178. https://doi.org/10.1016/j.jfi.2004.04.001
  • Jorgensen, Bjorn N., Danielsson, Jon, de Vries, Casper G. (2004). Regulation incentives for risk management in incomplete markets. In Giorgio, S. (Ed.), New Risk Measures in Investment and Regulation (pp. 13-31). John Wiley & Sons.
  • Chen, Feng, Jorgensen, Bjorn N., Yoo, Yong K. (2004). Implied cost of equity capital in earnings-based valuation: international evidence. Accounting and Business Research, 34(4), 323-344. https://doi.org/10.1080/00014788.2004.9729975
  • Jorgensen, Bjorn N., Kirschenheiter, Michael T. (2003). Discretionary risk disclosures. Accounting Review, 78(2), 449-469. https://doi.org/10.2308/accr.2003.78.2.449
  • Danielsson, Jon, Jorgensen, Bjorn N., de Vries, Casper G. (2002). Incentives for effective risk management. Journal of Banking and Finance, 26(7), 1407-1425. https://doi.org/10.1016/S0378-4266(02)00269-8
  • Gorman, Larry R., Jorgensen, Bjorn N. (2002). Domestic versus international portfolio selection: a statistical examination of the home bias. Multinational Finance Journal, 6(3-4), 131-166.
  • Jorgensen, Bjorn N., Kaplan, Robert (2001). Borealis. (Case Studies 102-048). Harvard Business School, Department of Law.
  • Cumperayot, Phornchanok J., Danielsson, Jon, Jorgensen, Bjorn N., Vries, Casper G. (2000). On the (Ir)relevancy of value-at-risk regulation. In Franke, J., Stahl, G. & Härdle, W. (Eds.), Measuring Risk in Complex Stochastic Systems (pp. 99 - 117). Springer Science+Business Media B.V.. https://doi.org/10.1007/978-1-4612-1214-0_6
  • Danielsson, Jon, Jorgensen, Bjorn N., De Vries, Casper G. (1998). The value of value at risk: statistical, financial, and regulatory considerations summary of presentation. Economic Policy Review, 107-108.
    • Finance
  • Danielsson, Jon, Jorgensen, Bjorn N., Samorodnitsky, Gennady, Sarma, Mandira, de Vries, Casper G. (2013). Fat tails, VaR and subadditivity. Journal of Econometrics, 172(2), 283-291. https://doi.org/10.1016/j.jeconom.2012.08.011
  • Danielsson, Jon, de Vries, Casper G., Jorgensen, Bjorn, Samorodnitsky, Gennady, Mandira, Sarma (2012). Fat tails, VaR and subadditivity. Jon Danielsson.
  • Danielsson, Jon, Jorgensen, Bjorn N., Vries, Casper G., Yang, Xiaoguang (2008). Optimal portfolio allocation under the probabilistic VaR constraint and incentives for financial innovation. Annals of Finance, 4(3), 345-367. https://doi.org/10.1007/s10436-007-0081-3
  • Danielsson, Jon, Jorgensen, Bjorn N., de Vries, Casper G. (2002). Incentives for effective risk management. Journal of Banking and Finance, 26(7), 1407-1425. https://doi.org/10.1016/S0378-4266(02)00269-8
  • Cumperayot, Phornchanok J., Danielsson, Jon, Jorgensen, Bjorn N., Vries, Casper G. (2000). On the (Ir)relevancy of value-at-risk regulation. In Franke, J., Stahl, G. & Härdle, W. (Eds.), Measuring Risk in Complex Stochastic Systems (pp. 99 - 117). Springer Science+Business Media B.V.. https://doi.org/10.1007/978-1-4612-1214-0_6
  • Danielsson, Jon, Jorgensen, Bjorn N., De Vries, Casper G. (1998). The value of value at risk: statistical, financial, and regulatory considerations summary of presentation. Economic Policy Review, 107-108.
    • Financial Markets Group
  • Danielsson, Jon, Jorgensen, Bjorn N., Samorodnitsky, Gennady, Sarma, Mandira, de Vries, Casper G. (2013). Fat tails, VaR and subadditivity. Journal of Econometrics, 172(2), 283-291. https://doi.org/10.1016/j.jeconom.2012.08.011
  • Danielsson, Jon, de Vries, Casper G., Jorgensen, Bjorn, Samorodnitsky, Gennady, Mandira, Sarma (2012). Fat tails, VaR and subadditivity. Jon Danielsson.
  • Danielsson, Jon, Jorgensen, Bjorn N., Vries, Casper G., Yang, Xiaoguang (2008). Optimal portfolio allocation under the probabilistic VaR constraint and incentives for financial innovation. Annals of Finance, 4(3), 345-367. https://doi.org/10.1007/s10436-007-0081-3
  • Danielsson, Jon, Zigrand, Jean-Pierre, Jorgensen, Bjørn N., Sarma, Mandira, de Vries, C. G. (2006). Consistent measures of risk. (Financial Markets Group Discussion Papers 565). Financial Markets Group, The London School of Economics and Political Science.
  • Danielsson, Jon, Jorgensen, Bjørn N., Sarma, Mandira, Vries, C. G. de (2005). Comparing downside risk measures for heavy tailed distribution. (Financial Markets Group Discussion Papers 551). Financial Markets Group, The London School of Economics and Political Science.
  • Danielsson, Jon, Jorgensen, Bjørn N., Mandira, Sarma, Samorodnitsky, Gennady, Vries, C. G. de (2005). Subadditivity re–examined: the case for value-at-risk. (Financial Markets Group Discussion Papers 549). Financial Markets Group, The London School of Economics and Political Science.
  • Danielsson, Jon, Jorgensen, Bjorn N., de Vries, Casper G. (2002). Incentives for effective risk management. Journal of Banking and Finance, 26(7), 1407-1425. https://doi.org/10.1016/S0378-4266(02)00269-8
  • Cumperayot, Phornchanok J., Danielsson, Jon, Jorgensen, Bjorn N., Vries, Casper G. (2000). On the (Ir)relevancy of value-at-risk regulation. In Franke, J., Stahl, G. & Härdle, W. (Eds.), Measuring Risk in Complex Stochastic Systems (pp. 99 - 117). Springer Science+Business Media B.V.. https://doi.org/10.1007/978-1-4612-1214-0_6
  • Danielsson, Jon, Jorgensen, Bjorn N., De Vries, Casper G. (1998). The value of value at risk: statistical, financial, and regulatory considerations summary of presentation. Economic Policy Review, 107-108.
    • LSE
  • Danielsson, Jon, Jorgensen, Bjorn N., Sarma, Mandira, de Vries, Casper G (2006). Comparing downside risk measures for heavy tailed distributions. Economics Letters, 92(2), 202-208. https://doi.org/10.1016/j.econlet.2006.02.004