Items where Author is "Jorgensen, Bjorn N."

Article

Brown, Rodney J., Jorgensen, Bjorn N. and 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). pp. 106-129. ISSN 0278-4254

Gordon, Elizabeth A., Henry, Elaine, Jorgensen, Bjorn N. and Linthicum, Cheryl L. (2017) Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22 (2). pp. 839-872. ISSN 1380-6653

Jorgensen, Bjorn N. and Morley, Julia ORCID: 0000-0002-9610-5071 (2017) Discussion of “are related party transactions red flags?”. Contemporary Accounting Research, 34 (2). pp. 929-939. ISSN 0823-9150

Burnett, Brian M., Jorgensen, Bjorn N. and Pollard, Troy J. (2017) The stock market reaction to losing or gaining foreign private issuer status. Journal of Accounting and Public Policy, 36 (2). pp. 101-118. ISSN 0278-4254

Burnett, Brian M., Gordon, Elizabeth A., Jorgensen, Bjorn N. and Linthicum, Cheryl L. (2015) Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP. Accounting Perspectives, 14 (3). pp. 212-249. ISSN 1911-3838

Jorgensen, Bjorn N. and Kirschenheiter, Michael T. (2015) Discretionary disclosures to risk-averse traders: a research note. Contemporary Accounting Research, 32 (3). 1224 - 1235. ISSN 0823-9150

Jorgensen, Bjorn N., 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). pp. 498-521. ISSN 0823-9150

Badertscher, Brad A., Jorgensen, Bjorn N., 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, Tsujiyama, Eiko, Glover, Jonathan, Jenkins, Nicole T., Jorgensen, Bjorn N., Lacey, John and Macve, Richard ORCID: 0000-0002-0023-948X (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). pp. 13-33. ISSN 1744-9480

Gunny, Katherine A., 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). pp. 868-891. ISSN 1380-6653

Danielsson, Jon ORCID: 0009-0006-9844-7960, Jorgensen, Bjorn N., Samorodnitsky, Gennady, Sarma, Mandira and de Vries, Casper G. (2013) Fat tails, VaR and subadditivity. Journal of Econometrics, 172 (2). pp. 283-291. ISSN 0304-4076

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

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

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

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

Jorgensen, Bjorn N., 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). pp. 446-471. ISSN 0306-686X

Danielsson, Jon ORCID: 0009-0006-9844-7960, Jorgensen, Bjorn N., 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). pp. 345-367. ISSN 1614-2446

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

Clayton, Matthew J., 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). pp. 27-48. ISSN 1386-4181

Danielsson, Jon ORCID: 0009-0006-9844-7960, Jorgensen, Bjorn N., Sarma, Mandira and de Vries, Casper G (2006) Comparing downside risk measures for heavy tailed distributions. Economics Letters, 92 (2). pp. 202-208. ISSN 0165-1765

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

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

Chen, Feng, 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). pp. 323-344. ISSN 0001-4788

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

Danielsson, Jon ORCID: 0009-0006-9844-7960, Jorgensen, Bjorn N. and de Vries, Casper G. (2002) Incentives for effective risk management. Journal of Banking and Finance, 26 (7). pp. 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). pp. 131-166. ISSN 1069-1879

Danielsson, Jon ORCID: 0009-0006-9844-7960, 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. pp. 107-108. ISSN 0147-6580

Book Section

Jorgensen, Bjorn N., Danielsson, Jon ORCID: 0009-0006-9844-7960 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, pp. 13-31. ISBN 9780470861547

Cumperayot, Phornchanok J., Danielsson, Jon ORCID: 0009-0006-9844-7960, Jorgensen, Bjorn N. and Vries, Casper G. (2000) On the (Ir)relevancy of value-at-risk regulation. In: Franke, Jürgen, Stahl, Gerhard and Härdle, Wolfgang, (eds.) Measuring Risk in Complex Stochastic Systems. Lecture Notes in Statistics,147. Springer Science+Business Media B.V., New York, 99 - 117. ISBN 9780387989969

Monograph

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

Jorgensen, Bjorn N., Badertscher, Brad, Katz, Sharon and Kinney, William (2013) Public equity and audit pricing in the U.S. Working papers series. University of Texas at Austin, Texas, USA.

Gordon, Elizabeth, 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 Kaplan, Robert (2001) Borealis. Case Studies (102-048). Harvard Business School, Department of Law, Boston, USA.