Details about Bjørn N. Jørgensen

Access statistics for papers by Bjørn N. Jørgensen.

Last updated 2024-04-06. Update your information in the RePEc Author Service.

Short-id: pjo56

Working Papers

2018

1. Market exit through divestment: the effect of accounting bias on competition
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (2)
   See also Journal Article Market Exit Through Divestment—The Effect of Accounting Bias on Competition, Management Science, INFORMS (2018) View citations (2) (2018)
2. The Informational Effects of Tightening Oil and Gas Disclosure Rules
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (2)
   See also Journal Article The Informational Effects of Tightening Oil and Gas Disclosure Rules, Contemporary Accounting Research, John Wiley & Sons (2020) (2020)

2017

3. Discussion of “are related party transactions red flags?”
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (1)
4. Flexibility in cash-flow classification under IFRS: determinants and consequences
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (11)
   See also Journal Article Flexibility in cash-flow classification under IFRS: determinants and consequences, Review of Accounting Studies, Springer (2017) View citations (14) (2017)
5. Market-wide Effects of Off-Balance Sheet Disclosures
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (2)
6. The stock market reaction to losing or gaining foreign private issuer status
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (1)

2015

7. Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (2)
   See also Journal Article Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP, Accounting Perspectives, John Wiley & Sons (2015) View citations (4) (2015)

2013

8. Flexibility in Cash Flow Reporting Classification Choices under IFRS
   Working Papers, College of Business, University of Texas at San Antonio

2011

9. Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market*
   Working Papers, College of Business, University of Texas at San Antonio View citations (16)

2006

10. Consistent Measures of Risk
    FMG Discussion Papers, Financial Markets Group View citations (3)
    Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2006) View citations (2)

2005

11. Comparing Downside Risk Measures for Heavy Tailed Distributions
    FMG Discussion Papers, Financial Markets Group
    Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2005)
    See also Journal Article Comparing downside risk measures for heavy tailed distributions, Economics Letters, Elsevier (2006) View citations (23) (2006)
12. Subadditivity Re–Examined: the Case for Value-at-Risk
    FMG Discussion Papers, Financial Markets Group View citations (34)
    Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2005) View citations (20)

2001

13. Incentives for Effective Risk Management
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (3)
    See also Journal Article Incentives for effective risk management, Journal of Banking & Finance, Elsevier (2002) View citations (16) (2002)
14. Optimal Portfolio Allocation under a Probabilistic Risk Constraint and the Incentives for Financial Innovation
    Tinbergen Institute Discussion Papers, Tinbergen Institute View citations (2)

1999

15. Cross Holding and Imperfect Product Markets
    New York University, Leonard N. Stern School Finance Department Working Paper Seires, New York University, Leonard N. Stern School of Business- View citations (1)
    Also in New York University, Leonard N. Stern School Finance Department Working Paper Seires, New York University, Leonard N. Stern School of Business- (1998) View citations (3)
16. On the Formation and Structure of International Exchanges
    New York University, Leonard N. Stern School Finance Department Working Paper Seires, New York University, Leonard N. Stern School of Business- View citations (7)
    Also in Tinbergen Institute Discussion Papers, Tinbergen Institute (1999) View citations (9)
    Rodney L. White Center for Financial Research Working Papers, Wharton School Rodney L. White Center for Financial Research View citations (10)

Journal Articles

2022

1. An alternative approach to detect earnings management to meet or beat benchmarks
   Journal of Accounting Literature, 2022, 45, (1), 64-99
2. Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks
   Journal of Accounting Research, 2022, 60, (2), 427-466 View citations (3)
3. Insider Trading, Competition, and Real Activities Manipulation
   Management Science, 2022, 68, (2), 1497-1511
4. Risk reporting and earnings smoothing: signaling or managerial opportunism?
   Review of Accounting and Finance, 2022, 21, (5), 377-397

2021

5. The historical dynamics of US financial exchanges
   Financial History Review, 2021, 28, (2), 153-174

2020

6. The Informational Effects of Tightening Oil and Gas Disclosure Rules
   Contemporary Accounting Research, 2020, 37, (3), 1720-1755
   See also Working Paper The Informational Effects of Tightening Oil and Gas Disclosure Rules, CEPR Discussion Papers (2018) View citations (2) (2018)

2018

7. Market Exit Through Divestment—The Effect of Accounting Bias on Competition
   Management Science, 2018, 64, (1), 164-177 View citations (2)
   See also Working Paper Market exit through divestment: the effect of accounting bias on competition, LSE Research Online Documents on Economics (2018) View citations (2) (2018)

2017

8. Discussion of “Are Related Party Transactions Red Flags?â€
   Contemporary Accounting Research, 2017, 34, (2), 929-939
9. Flexibility in cash-flow classification under IFRS: determinants and consequences
   Review of Accounting Studies, 2017, 22, (2), 839-872 View citations (14)
   See also Working Paper Flexibility in cash-flow classification under IFRS: determinants and consequences, LSE Research Online Documents on Economics (2017) View citations (11) (2017)

2015

10. Discretionary Disclosures to Risk†Averse Traders: A Research Note
    Contemporary Accounting Research, 2015, 32, (3), 1224-1235 View citations (2)
11. Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP
    Accounting Perspectives, 2015, 14, (3), 212-249 View citations (4)
    See also Working Paper Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP, LSE Research Online Documents on Economics (2015) View citations (2) (2015)

2014

12. '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, 2014, 11, (1), 13-33 View citations (1)
13. Public Equity and Audit Pricing in the United States
    Journal of Accounting Research, 2014, 52, (2), 303-339 View citations (24)
14. The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share
    Contemporary Accounting Research, 2014, 31, (2), 498-521 View citations (11)

2013

15. Fat tails, VaR and subadditivity
    Journal of Econometrics, 2013, 172, (2), 283-291 View citations (52)

2012

16. Earnings dispersion and aggregate stock returns
    Journal of Accounting and Economics, 2012, 53, (1), 1-20 View citations (17)
17. Interactive Discretionary Disclosures
    Contemporary Accounting Research, 2012, 29, (2), 382-397 View citations (3)
18. Optimal portfolio choice and stochastic volatility
    Applied Stochastic Models in Business and Industry, 2012, 28, (1), 1-15 View citations (2)

2011

19. Corporate equity ownership, investment, and product market relationships
    Journal of Corporate Finance, 2011, 17, (5), 1377-1388 View citations (2)
20. The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: US Evidence
    Journal of Business Finance & Accounting, 2011, 38, (3-4), 446-471 View citations (10)

2008

21. Optimal portfolio allocation under the probabilistic VaR constraint and incentives for financial innovation
    Annals of Finance, 2008, 4, (3), 345-367 View citations (9)

2007

22. Earnings management and accounting income aggregation
    Journal of Accounting and Economics, 2007, 43, (2-3), 369-390 View citations (55)

2006

23. Comparing downside risk measures for heavy tailed distributions
    Economics Letters, 2006, 92, (2), 202-208 View citations (23)
    See also Working Paper Comparing Downside Risk Measures for Heavy Tailed Distributions, FMG Discussion Papers (2005) (2005)
24. On the presence and market-structure of exchanges around the world
    Journal of Financial Markets, 2006, 9, (1), 27-48 View citations (7)

2005

25. Corporate risk management: evidence from product liability
    Journal of Financial Intermediation, 2005, 14, (2), 152-178 View citations (2)
26. Optimal Cross Holding with Externalities and Strategic Interactions
    The Journal of Business, 2005, 78, (4), 1505-1522 View citations (30)

2004

27. Implied cost of equity capital in earnings-based valuation: international evidence
    Accounting and Business Research, 2004, 34, (4), 323-344 View citations (14)

2002

28. Domestic versus International Portfolio Selection: A Statistical Examination of the Home Bias
    Multinational Finance Journal, 2002, 6, (3-4), 131-166 View citations (22)
29. Incentives for effective risk management
    Journal of Banking & Finance, 2002, 26, (7), 1407-1425 View citations (16)
    See also Working Paper Incentives for Effective Risk Management, Tinbergen Institute Discussion Papers (2001) View citations (3) (2001)

1998

30. The value of value at risk: statistical, financial, and regulatory considerations (summary)
    Economic Policy Review, 1998, 4, (Oct), 107-108

1996

31. An arbitrage free trilateral target zone model
    Journal of International Money and Finance, 1996, 15, (1), 117-134 View citations (3)