Bjorn Jorgensen

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

Professor of Accounting and Financial Management

Department of Accounting Room, OLD 2.17

Houghton Street

London, WC2A 2AE

United Kingdom

http://www.lse.ac.uk/accounting/people/bjorn-jorgensen

SCHOLARLY PAPERS

38

DOWNLOADS

7,980

CITATIONS

91

Scholarly Papers (38)

1.

Hedging and Performance Evaluation

Number of pages: 62 Posted: 04 Jan 1999
Bjorn Jorgensen
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 991 (21,406)
Citation 6

Abstract:

Loading...

2.

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

Multinational Finance Journal, Vol. 6, No. 3 & 4
Number of pages: 36 Posted: 21 Jul 2003
Larry R. Gorman and Bjorn Jorgensen
California Polytechnic State University and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 790 (29,589)
Citation 5

Abstract:

Loading...

Portfolio allocation, home bias, foreign exchange hedging, international finance

3.
Downloads 613 ( 41,618)
Citation 4

Earnings Dispersion and Aggregate Stock Returns

Number of pages: 37 Posted: 09 Jan 2009 Last Revised: 24 Aug 2011
Bjorn Jorgensen, Jing Li and Gil Sadka
London School of Economics & Political Science (LSE) - Department of Accounting and Finance, The University of Hong Kong - School of Business and University of Texas at Dallas
Downloads 478 (56,630)
Citation 4

Abstract:

Loading...

accounting valuation, earnings dispersion, expected-return variation, profitability

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 135 (208,888)
Citation 4

Abstract:

Loading...

earnings dispersion, expected return variation, profitability

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 535 (49,647)
Citation 39

Abstract:

Loading...

Earnings distribution, earnings management, earnings thresholds

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Number of pages: 56 Posted: 21 May 2014 Last Revised: 06 Dec 2014
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 330 (88,210)

Abstract:

Loading...

Statement of cash flows, classification shifting, IFRS, operating cash flows

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
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 150 (191,719)

Abstract:

Loading...

Statement of cash flows, classification shifting, IFRS, operating cash flows

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
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

Abstract:

Loading...

Statement of Cash Flows, Classification Shifting, IFRS, Operating Cash Flows

On the Formation and Structure of International Exchanges

AFA 2001 New Orleans; NYU Ctr for Law and Business Research Paper No. 00-08; RLW Center Working Paper No. 22-99
Number of pages: 33 Posted: 16 Nov 1999
University of Virginia - McIntire School of Commerce, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 402 (70,065)
Citation 13

Abstract:

Loading...

On the Formation and Structure of International Exchanges

NYU Working Paper No. FIN-99-057
Number of pages: 35 Posted: 11 Nov 2008
University of Virginia - McIntire School of Commerce, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 48 (393,192)
Citation 13

Abstract:

Loading...

7.

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 426 (65,943)
Citation 12

Abstract:

Loading...

Accounting-based valuation, Clean surplus, Cost of capital, International

8.

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 411 (68,845)

Abstract:

Loading...

capital regulation

9.

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 391 (73,022)
Citation 2

Abstract:

Loading...

Accruals, earnings management, earnings attributes, accrual anomaly, integral approach

10.

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 337 (86,783)
Citation 1

Abstract:

Loading...

voluntary disclosure, risk aversion, risk adjusted

11.

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 326 (90,047)

Abstract:

Loading...

12.

Discretionary Disclosures Over Time

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 40 Posted: 17 Jan 2004
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 291 (101,882)
Citation 2

Abstract:

Loading...

13.

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 233 (128,355)

Abstract:

Loading...

Insider trading, Kyle model, real activities manipulation, overproduction

14.

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
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, 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 212 (140,596)

Abstract:

Loading...

revenue recognition, income to the firm, structuring opportunities

15.

'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
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, 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 204 (145,809)

Abstract:

Loading...

revenue recognition, income to the firm, structuring opportunities

16.

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, affiliation not provided to SSRN and Cambridge University - Faculty of Economics
Downloads 193 (153,576)
Citation 1

Abstract:

Loading...

Financial exchanges, entry, exit, mergers, hazard model

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 176 (166,818)

Abstract:

Loading...

accounting bias, conservatism, debt, Cournot Competition

18.

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 - School of Business and Columbia Business School - Accounting, Business Law & Taxation
Downloads 131 (213,364)

Abstract:

Loading...

19.

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 122 (225,168)

Abstract:

Loading...

discretionary disclosures, risk aversion, risk-adjusted prices

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 81 (299,120)

Abstract:

Loading...

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 39 (427,741)

Abstract:

Loading...

21.

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

Number of pages: 56 Posted: 30 Nov 2016 Last Revised: 04 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 113 (238,386)

Abstract:

Loading...

Disclosure Rules, Disclosure of Oil and Gas Reserves, Informational Spillovers, Competition, Real Externalities of Disclosure Regulation, Proprietary Costs

22.

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 103 (254,347)

Abstract:

Loading...

Earnings Management, EPS, Thresholds

23.

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 94 (270,187)

Abstract:

Loading...

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 90 (279,934)

Abstract:

Loading...

disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure.

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
  • Add to Cart

Abstract:

Loading...

Disclosure of Oil, Disclosure Rules, Gas Reserves

25.

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 University of Washington, Bothell
Downloads 79 (300,713)

Abstract:

Loading...

Overproduction, Aggregate earnings, Gross domestic product (GDP)

26.

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 67 (329,896)
Citation 5

Abstract:

Loading...

efficient allocation; foreign exchange hedging; home bias; international allocation; portfolio

27.

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 2 (621,075)
Citation 1
  • Add to Cart

Abstract:

Loading...

abnormal earnings growth, equity valuation, residual income, valuation accuracy

28.

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 (650,406)
  • Add to Cart

Abstract:

Loading...

Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.

29.

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
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

Abstract:

Loading...

public and private firms, ownership structure, audit fees, litigation risk

30.

Public Equity and Audit Pricing in the U.S.

Journal of Accounting Research, 2014
Posted: 04 Jan 2013 Last Revised: 10 Jan 2014
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

Abstract:

Loading...

public and private firms, ownership structure, audit fees, litigation risk

31.

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:

Loading...

Abnormal Earnings Growth, Equity Valuation, Residual Income, Valuation Accuracy

32.

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

Abstract:

Loading...

Discretionary disclosures, sequential disclosures, correlated signals, management forecasts

33.

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

Abstract:

Loading...

accounting, international

34.

Corporate Risk Management: Evidence from Product Liability

Journal of Financial Intermediation, Forthcoming
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

Abstract:

Loading...

Product liability, risk management

35.

Optimal Cross Holding with Externalities and Strategic Interactions

Journal of Business, Vol. 78, No. 4, October 2005
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:

Loading...

Cross Holding, Industrial Organization, Externalities

36.

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

Abstract:

Loading...

37.

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

Abstract:

Loading...

38.

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

Abstract:

Loading...