Author Page for Bjorn Jorgensen

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics and University of Texas at Dallas

Downloads 487 (68,623)

Citation 4

Abstract:

Earnings Dispersion and Aggregate Stock Returns

Number of pages: 37 Posted: 06 Apr 2009

Bjorn Jorgensen, LI JING and Gil Sadka

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, affiliation not provided to SSRN and University of Texas at Dallas

Downloads 153 (228,226)

Citation 9

Abstract:

4.

Earnings Management and Accounting Income Aggregation

Number of pages: 69 Posted: 16 Aug 2005

John Jacob and Bjorn Jorgensen

University of Colorado at Boulder - Department of Accounting and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 542 (60,671)

Citation 28

Abstract:

5.

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Downloads 514 ( 64,804)

Citation 8

3

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Number of pages: 56 Posted: 21 May 2014 Last Revised: 06 Dec 2014

Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum

Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

Downloads 353 (100,509)

Citation 2

Abstract:

Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences

Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022

Number of pages: 50 Posted: 29 Jul 2016 Last Revised: 16 Jan 2017

Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum

Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

Downloads 161 (218,546)

Citation 6

Abstract:

Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences

Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025

Posted: 18 Jan 2017 Last Revised: 09 Aug 2017

Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum

Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

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6.

On the Formation and Structure of International Exchanges

Downloads 457 ( 74,940)

Citation 11

2

On the Formation and Structure of International Exchanges

Number of pages: 33 Posted: 16 Nov 1999

Matthew J. Clayton, Bjorn Jorgensen and Kenneth A. Kavajecz

University of Virginia - McIntire School of Commerce, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Edgewood College

Downloads 407 (85,200)

Citation 18

Abstract:

On the Formation and Structure of International Exchanges

NYU Working Paper No. FIN-99-057

Number of pages: 35 Posted: 11 Nov 2008

Matthew J. Clayton, Bjorn Jorgensen and Kenneth A. Kavajecz

University of Virginia - McIntire School of Commerce, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Edgewood College

Downloads 50 (463,148)

Abstract:

7.

Coins for Bombs: Increased Transparency of the Global Financial System - Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies

Number of pages: 43 Posted: 17 Nov 2020 Last Revised: 01 Dec 2020

Dan Amiram, Bjorn Jorgensen and Daniel Rabetti

Tel Aviv University - Coller School of Management, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Tel Aviv University - Coller School of Management

Downloads 448 (76,776)

Abstract:

8.

Implied Cost of Equity Capital in Earnings-Based Valuation: International Evidence

Accounting and Business Research, Vol. 34, No. 4, pp. 323-344, 2004

Number of pages: 43 Posted: 19 Jul 2004 Last Revised: 07 Dec 2009

Feng Chen, Bjorn Jorgensen and Yong Keun Yoo

University of Toronto - Rotman School of Management, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Korea University Business School

Downloads 444 (77,575)

Abstract:

9.

The Value of Value at Risk: Statistical, Financial, and Regulatory Considerations

Economic Policy Review, Vol. 4, No. 3, October 1998

Number of pages: 2 Posted: 16 Nov 2007

Jon Danielsson, Casper G. de Vries and Bjorn Jorgensen

London School of Economics - Systemic Risk Centre, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 421 (82,656)

Citation 3

Abstract:

10.

Implications of the Integral Approach and Earnings Management for Alternate Annual Reporting Periods

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper

Number of pages: 47 Posted: 14 Jun 2007 Last Revised: 01 Nov 2012

Katherine Gunny, John Jacob and Bjorn Jorgensen

University of Colorado at Denver, University of Colorado at Boulder - Department of Accounting and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 401 (87,419)

Citation 1

Abstract:

11.

Discretionary Disclosures with Risk-Averse Investors'

Number of pages: 48 Posted: 16 Apr 2002

Michael Kirschenheiter and Bjorn Jorgensen

College of Business Administration University of Illinois at Chicago and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 345 (103,807)

Citation 2

Abstract:

12.

Voluntary Disclosure of Sensitivity

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper

Number of pages: 24 Posted: 20 Sep 2008

Bjorn Jorgensen and Michael Kirschenheiter

London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago

Downloads 338 (106,270)

Citation 4

Abstract:

13.

Discretionary Disclosures Over Time

Number of pages: 40 Posted: 17 Jan 2004

Thomas F. Cosimano, Bjorn Jorgensen and Ramachandran Ramanan

University of Notre Dame, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Notre Dame - Department of Accountancy

Downloads 295 (123,116)

Citation 3

Abstract:

14.

Insider Trading, Competition, and Real Activities Manipulation

Number of pages: 33 Posted: 24 Nov 2013 Last Revised: 09 Mar 2016

Hui Chen and Bjorn Jorgensen

University of Zurich and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 275 (132,513)

Citation 1

Abstract:

15.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012

Number of pages: 18 Posted: 08 Jan 2013

Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey, Richard H. Macve and Eiko Tsujiyama

French National Center for Scientific Research (CNRS), Columbia Business School, University of Virginia - McIntire School of Commerce, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce

Downloads 235 (155,030)

Abstract:

16.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33

Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014

Yuri Biondi, Eiko Tsujiyama, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey and Richard H. Macve

French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Virginia - McIntire School of Commerce, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 212 (170,978)

Citation 1

Abstract:

17.

Firm Exit Through Bankruptcy – The Effect of Accounting Bias on Product Market Competition

Number of pages: 40 Posted: 29 Sep 2011

Hui Chen and Bjorn Jorgensen

University of Zurich and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 210 (172,535)

Citation 3

Abstract:

18.

The Historical Dynamics of Financial Exchanges

Number of pages: 47 Posted: 05 Sep 2011 Last Revised: 07 Feb 2019

Bjorn Jorgensen, Kenneth A. Kavajecz and Scott N. Swisher

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, Edgewood College and Cambridge University - Faculty of Economics

Downloads 210 (172,535)

Citation 1

Abstract:

19.

Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry

Forthcoming The Accounting Review

Number of pages: 77 Posted: 30 Nov 2016 Last Revised: 25 Sep 2020

Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal

IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School

Downloads 196 (184,719)

Citation 1

Abstract:

20.

The Economic Consequences of Selective Disclosure

Number of pages: 47 Posted: 18 Aug 2011 Last Revised: 13 Nov 2014

Bjorn Jorgensen, Jing Li and Nahum D. Melumad

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics and Columbia Business School - Accounting, Business Law & Taxation

Downloads 143 (240,642)

Citation 4

Abstract:

21.

Cross Holding and Imperfect Product Markets

Downloads 126 (265,561)

2

Cross Holding and Imperfect Product Markets

NYU Working Paper No. FIN-99-058

Number of pages: 25 Posted: 11 Nov 2008

Matthew J. Clayton and Bjorn Jorgensen

University of Virginia - McIntire School of Commerce and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 83 (354,373)

Abstract:

Cross Holding and Imperfect Product Markets

NYU Working Paper No. FIN-98-020

Number of pages: 23 Posted: 07 Nov 2008

Matthew J. Clayton and Bjorn Jorgensen

University of Virginia - McIntire School of Commerce and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 43 (493,925)

Abstract:

22.

Overproduction, Aggregate Earnings, and GDP Growth

Number of pages: 34 Posted: 16 Jul 2017 Last Revised: 16 Oct 2018

Bjorn Jorgensen, Yong Gyu Lee and Hyung Il Oh

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, Seoul National University and College of Business, Korea Advanced Institute of Science and Technology (KAIST)

Downloads 125 (267,165)

Abstract:

23.

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Downloads 124 (268,788)

Citation 4

3

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Contemporary Accounting Research, Forthcoming

Number of pages: 57 Posted: 11 Apr 2017 Last Revised: 03 Aug 2018

Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal

IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School

Downloads 124 (269,867)

Citation 2

Abstract:

The Informational Effects of Tightening Oil and Gas Disclosure Rules

CEPR Discussion Paper No. DP12776

Number of pages: 61 Posted: 13 Mar 2018

Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal

IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School

Downloads 0

Citation 2

Add to Cart

Abstract:

The Informational Effects of Tightening Oil and Gas Disclosure Rules

Contemporary Accounting Research, Forthcoming

Posted: 22 Nov 2019

Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal

IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School

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24.

Discretionary Disclosures to Risk-Averse Traders: A Research Note

Number of pages: 24 Posted: 01 Aug 2014

Bjorn Jorgensen and Michael Kirschenheiter

London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago

Downloads 123 (270,506)

Citation 3

Abstract:

25.

Numbers Games? A Natural Experiment Investigating Three (Ir)Regularities in Reported Earnings Per Share

Number of pages: 33 Posted: 26 Aug 2010

Bjorn Jorgensen, Yong Gyu Lee and Steve Rock

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, Seoul National University and University of Colorado at Boulder - Department of Accounting

Downloads 108 (296,667)

Citation 2

Abstract:

26.

Incentives, Cost Allocation and Taxes in a Multi-task Setting

Number of pages: 27 Posted: 11 Aug 2008

Bjorn Jorgensen, Susan Cohen Kulp and Markus Maedler

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, George Washington University - Department of Accountancy and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department

Downloads 97 (318,687)

Abstract:

27.

Domestic Versus International Portfolio Selection: A Statistical Examination of the Home Bias

Multinational Finance Journal, Vol. 6, No. 3/4, p. 131-166, 2002

Number of pages: 36 Posted: 08 Jul 2015

Larry R. Gorman and Bjorn Jorgensen

California Polytechnic State University and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Downloads 94 (325,182)

Citation 1

Abstract:

28.

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, Vol. 38, Issue 3-4, pp. 446-471, 2011

Number of pages: 26 Posted: 11 May 2011

Bjorn Jorgensen, Yong Gyu Lee and Yong Keun Yoo

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, Seoul National University and Korea University Business School

Downloads 3 (734,317)

Citation 2

Add to Cart

Abstract:

29.

Market-Wide Effects of Off-Balance Sheet Disclosures:

CEPR Discussion Paper No. DP12152

Number of pages: 63 Posted: 25 Jul 2017

Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal

IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Navarra, IESE Business School

Downloads 0 (774,866)

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Abstract:

30.

Public Equity and Audit Pricing in the United States

Journal of Accounting Research, Vol. 52, No. 2, 2014, Columbia Business School Research Paper No. 14-38

Posted: 10 Sep 2014

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz and William Kinney

University of Notre Dame, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, INSEAD and University of Texas at Austin - McCombs School of Business

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31.

Public Equity and Audit Pricing in the U.S.

Journal of Accounting Research, 2014

Posted: 04 Jan 2013 Last Revised: 10 Jan 2014

Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz and William R. Kinney Jr.

University of Notre Dame, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, INSEAD and University of Texas at Austin - Department of Accounting

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32.

The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: U.S. Evidence

Journal of Business Finance and Accounting, Forthcoming

Posted: 19 Jan 2011

Bjorn Jorgensen, Yong Gyu Lee and Yong Keun Yoo

London School of Economics & Political Science (LSE) - Department of Accounting and Finance, Seoul National University and Korea University Business School

Abstract:

33.

Interactive Discretionary Disclosures

Contemporary Accounting Research, Forthcoming

Posted: 17 Jan 2011

Bjorn Jorgensen and Michael Kirschenheiter

London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago

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34.

Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market

Posted: 14 May 2008 Last Revised: 15 Dec 2017

Elizabeth A. Gordon, Bjorn Jorgensen and Cheryl L. Linthicum

Temple University - Department of Accounting, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

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35.

Corporate Risk Management: Evidence from Product Liability

Posted: 16 Aug 2004

Anne Beatty, Anne Gron and Bjorn Jorgensen

Ohio State University (OSU) - Department of Accounting & Management Information Systems, Northwestern University - Kellogg School of Management and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

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36.

Optimal Cross Holding with Externalities and Strategic Interactions

Posted: 17 Nov 2003

Matthew J. Clayton and Bjorn Jorgensen

University of Virginia - McIntire School of Commerce and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Abstract:

37.

Discretionary Risk Disclosures

The Accounting Review, Vol. 78, April 2003

Posted: 19 Feb 2003

Bjorn Jorgensen and Michael Kirschenheiter

London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago

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38.

Inter-Firm Product Cost Correlation: An Imperfect Substitute for Disclosure

Posted: 15 Feb 2000

Carolyn M. Callahan, Emily Keenan and Bjorn Jorgensen

University of Louisville - College of Business, Ohio University - School of Accountancy and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

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39.

Strategic Considerations in Product Costing System Design When Firms' Costs are Correlated

Posted: 25 Feb 1998

Carolyn M. Callahan, Emily Keenan and Bjorn Jorgensen

University of Louisville - College of Business, Ohio University - School of Accountancy and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Bjorn Jorgensen

London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Professor of Accounting and Financial Management

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The Informational Effects of Tightening Oil and Gas Disclosure Rules

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The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: US Evidence

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Market-Wide Effects of Off-Balance Sheet Disclosures:

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