bnjacc
Department of Accounting
Bjørn N.
´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô
Professor
Room:
SOL/C5.08
Tel:
+4538152343
E-mail:
bnj.acc@cbs.dk
533816
Presentation
My research documents the presentation and use of information in decision settings with uncertainty. The focus is on publicly-traded companies and their financial reporting, including aggregation of information, auditing, and accounting-based valuation
Primary research areas
- Fundamental analysis and accounting-based valuation
- Accounting and standards
- Disclosures and risk
- Auditing
Link to this homepage
www.cbs.dk/en/staff/bnjacc
Courses
- Financial Accounting, BSc International Business
- Financial Accounting and Reporting, BSc International Business and Politics
- Eksternt regnskab, HA (psyk.)
- Financial Statement Analysis, MSc, casino 168 Summer University
Selected publications
- ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô, Li, and Melumad. 2022. Selective Disclosure, Expertise Acquisition and Price Informativeness. Contemporary Accounting Research 39 (4): 2305 - 2337.
- Amiram, ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô, and Rabetti. 2022. Coins for Bombs: The Predictive Ability of On-Chain Transfers for Terrorist Attacks. Journal of Accounting Research 60 (2): 427-466.
- Chen, and ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô. 2022. Insider Trading, Disclosure, and Product Market Competition. Management Science 68 (2): 1497-1511.
- Badia, Duro, ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô, and Ormazabal. 2021. Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry. The Accounting Review 96 (5): 1–29.
Publications sorted by:
2024
Brian M. Burnett; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Troy J. Pollard / : Evidence From Audit Fees and Changes in Foreign Private Issuer Status.
In: Auditing: A Journal of Practice and Theory, 14.11.2024
In: Auditing: A Journal of Practice and Theory, 14.11.2024
Journal article > peer review
Rodney J. Brown; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Kerrie Sadiq /
In: British Tax Review, No. 3, 2024, p. 407-453
In: British Tax Review, No. 3, 2024, p. 407-453
Journal article > peer review
Hend Monjed; Salma Ibrahim; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: Journal of Financial Reporting and Accounting, 17.9.2024
In: Journal of Financial Reporting and Accounting, 17.9.2024
Journal article > peer review
2023
Stavros Degiannakis; George Giannopoulos; Salma Ibrahim; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: Journal of Accounting Literature, Vol. 45, No. 1, 2023, p. 64-99
In: Journal of Accounting Literature, Vol. 45, No. 1, 2023, p. 64-99
Journal article > peer review
2022
Dan Amiram; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Daniel Rabetti / : The Predictive Ability of On-chain Transfers for Terrorist Attacks.
In: Journal of Accounting Research, Vol. 60, No. 2, 5.2022, p. 427-466
In: Journal of Accounting Research, Vol. 60, No. 2, 5.2022, p. 427-466
Journal article > peer review
Hui Chen; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: Management Science, Vol. 68, No. 2, 2.2022, p. 1497-1511
In: Management Science, Vol. 68, No. 2, 2.2022, p. 1497-1511
Journal article > peer review
Hend Monjed; Salma Ibrahim; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô / : Signaling or Managerial Opportunism?.
In: Review of Accounting and Finance, Vol. 21, No. 5, 2022, p. 377-397
In: Review of Accounting and Finance, Vol. 21, No. 5, 2022, p. 377-397
Journal article > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Jing Li; Nahum D. Melumad /
In: Contemporary Accounting Research, Vol. 39, No. 4, 10.2022, p. 2305-2337
In: Contemporary Accounting Research, Vol. 39, No. 4, 10.2022, p. 2305-2337
Journal article > peer review
2021
Marc Badia; Miguel Duro; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Gaizka Ormazabal / : Evidence from the Oil and Gas Industry.
In: The Accounting Review, Vol. 96, No. 5, 9.2021, p. 1-29
In: The Accounting Review, Vol. 96, No. 5, 9.2021, p. 1-29
Journal article > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Yong Gyu Lee; Hyung Il Oh /
In: Seoul Journal of Business, Vol. 27, No. 1, 6.2021, p. 75-110
In: Seoul Journal of Business, Vol. 27, No. 1, 6.2021, p. 75-110
Journal article > peer review
2021
Denis L. Alves; Miles B. Gietzmann; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô / : Shareholder Dividend Suspensions and Voluntary CEO Pay Cuts during the COVID Pandemic .
In: Journal of Accounting and Public Policy, Vol. 40, No. 6, 10.2021
In: Journal of Accounting and Public Policy, Vol. 40, No. 6, 10.2021
Journal article > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Kenneth A. Kavajecz; Scott N. Swisher IV /
In: Financial History Review, Vol. 28, No. 2, 8.2021, p. 153-174
In: Financial History Review, Vol. 28, No. 2, 8.2021, p. 153-174
Journal article > peer review
2020
Brian M. Burnett; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Troy J. Pollard / : Evidence from Audit Fees and Change in Foreign Private Issuer Status.
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020
Paper presented at 2020 PCAOB Conference on Auditing and Capital Markets Agenda, 2020
Paper > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Paige H. Patrick; Naomi S. Soderstrom /
In: Journal of Management Accounting Research, Vol. 32, No. 1, 1.2020, p. 177–201
In: Journal of Management Accounting Research, Vol. 32, No. 1, 1.2020, p. 177–201
Journal article > peer review
Marc Badia; Miguel Duro; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Gaizka Ormazabal; Hans B. Christensen /
In: Contemporary Accounting Research, Vol. 37, No. 3, 9.2020, p. 1720–1755
In: Contemporary Accounting Research, Vol. 37, No. 3, 9.2020, p. 1720–1755
Journal article > peer review
2019
Brian M. Burnett; Daphne Hart; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Gregory W. Martin / : Evidence from Canada.
In: Journal of International Accounting Research, Vol. 18, No. 2, 1.2019, p. 3-29
In: Journal of International Accounting Research, Vol. 18, No. 2, 1.2019, p. 3-29
Journal article > peer review
Rodney J. Brown; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Peter F. Pope / : Evidence from the European Union .
In: Journal of Accounting and Public Policy, Vol. 38, No. 2, 2019, p. 106-129
In: Journal of Accounting and Public Policy, Vol. 38, No. 2, 2019, p. 106-129
Journal article > peer review
2018
Hui Chen; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô / : The Effect of Accounting Bias on Competition.
In: Management Science, Vol. 64, No. 1, 1.2018, p. 164-177
In: Management Science, Vol. 64, No. 1, 1.2018, p. 164-177
Journal article > peer review
2017
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Julia Morley /
In: Contemporary Accounting Research, Vol. 34, No. 2, 2017, p. 929-939
In: Contemporary Accounting Research, Vol. 34, No. 2, 2017, p. 929-939
Journal article > peer review
Elizabeth A. Gordon; Elaine Henry; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Cheryl L. Linthicum / : Determinants and Consequences .
In: Review of Accounting Studies, Vol. 22, No. 2, 6.2017, p. 839-872
In: Review of Accounting Studies, Vol. 22, No. 2, 6.2017, p. 839-872
Journal article > peer review
2017
Brian M. Burnett; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Troy J. Pollard /
In: Journal of Accounting and Public Policy, Vol. 36, No. 2, 2017, p. 101-118
In: Journal of Accounting and Public Policy, Vol. 36, No. 2, 2017, p. 101-118
Journal article > peer review
2015
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Michael T. Kirschenheiter / : A Research Note.
In: Contemporary Accounting Research, Vol. 32, No. 3, 9.2015, p. 1224-1235
In: Contemporary Accounting Research, Vol. 32, No. 3, 9.2015, p. 1224-1235
Journal article > peer review
Brian M. Burnett; Elizabeth A. Gordon; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Cheryl L. Linthicum / : Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP.
In: Accounting Perspectives, Vol. 14, No. 3, 9.2015, p. 212-249
In: Accounting Perspectives, Vol. 14, No. 3, 9.2015, p. 212-249
Journal article > peer review
2014
Yuri Biondi; Eiko Tsujiyama; Jonathan Glover; Nicole T. Jenkins; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; John Lacey; Richard Macve / : Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards.
In: Accounting in Europe, Vol. 11, No. 1, 2014, p. 13-33
In: Accounting in Europe, Vol. 11, No. 1, 2014, p. 13-33
Journal article > peer review
Brad Badertscher; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Sharon Katz; William Kinney /
In: Journal of Accounting Research, Vol. 52, No. 2, 2014, p. 303-339
In: Journal of Accounting Research, Vol. 52, No. 2, 2014, p. 303-339
Journal article > peer review
2013
Jón DanÃelsson; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Gennady Samorodnitsky; Mandira Sarma; Casper G. de Vries /
In: Journal of Econometrics, Vol. 172, No. 2, 2013, 9 p., p. 283-291
In: Journal of Econometrics, Vol. 172, No. 2, 2013, 9 p., p. 283-291
Conference article in journal > peer review
Katherine A. Gunny; John Jacob; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: Review of Accounting Studies, Vol. 18, No. 3, 2013, p. 868-891
In: Review of Accounting Studies, Vol. 18, No. 3, 2013, p. 868-891
Journal article > peer review
2012
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Jing Li; Gil Sadka /
In: Journal of Accounting and Economics, Vol. 53, No. 1-2, 2012, p. 1-20
In: Journal of Accounting and Economics, Vol. 53, No. 1-2, 2012, p. 1-20
Journal article > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Michael T. Kirschenheiter /
In: Contemporary Accounting Research, Vol. 29, No. 2, 6.2012, p. 382-397
In: Contemporary Accounting Research, Vol. 29, No. 2, 6.2012, p. 382-397
Journal article > peer review
Anne Gron; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Nicholas G. Polson /
In: Applied Stochastic Models in Business and Industry, Vol. 28, No. 1, 2012, p. 1-15
In: Applied Stochastic Models in Business and Industry, Vol. 28, No. 1, 2012, p. 1-15
Journal article > peer review
2012
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Yong Gyu Lee; Steve Rock / : Evidence from Distributions of Reported Earnings per Share.
In: Contemporary Accounting Research, Vol. 31, No. 2, 2012, p. 498-521
In: Contemporary Accounting Research, Vol. 31, No. 2, 2012, p. 498-521
Journal article > peer review
2011
Matthew J. Clayton; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: Journal of Corporate Finance, Vol. 17, No. 5, 2011, p. 1377-1388
In: Journal of Corporate Finance, Vol. 17, No. 5, 2011, p. 1377-1388
Journal article > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Yong Gyu Lee; Yong Keun Yoo / : US Evidence.
In: Journal of Business Finance & Accounting, Vol. 38, No. 3-4, 2011, p. 446-471
In: Journal of Business Finance & Accounting, Vol. 38, No. 3-4, 2011, p. 446-471
Journal article > peer review
2008
Rajeev Dehejia; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Raphael C. Thomadsen /
In: Journal of Poverty, Vol. 12, No. 4, 2008, p. 481-495
In: Journal of Poverty, Vol. 12, No. 4, 2008, p. 481-495
Journal article > peer review
Jón DanÃelsson; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Casper G. de Vries; Xiaoguang Yang /
In: Annals of Finance, Vol. 4, 2008, p. 345-367
In: Annals of Finance, Vol. 4, 2008, p. 345-367
Journal article > peer review
2007
John Jacob; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: Journal of Accounting and Economics, Vol. 43, No. 2-3, 7.2007, p. 369-390
In: Journal of Accounting and Economics, Vol. 43, No. 2-3, 7.2007, p. 369-390
Journal article > peer review
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Cheryl L. Linthicum; Andrew J. McLelland; Mark H. Taylor; Teri Lombardi Yohn / : Academic Contributions and Opportunities.
In: Accounting Horizons, Vol. 21, No. 3, 2007, p. 313-323
In: Accounting Horizons, Vol. 21, No. 3, 2007, p. 313-323
Journal article > peer review
2006
Jón DanÃelsson; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Mandira Sarma; Casper G. de Vries /
In: Economics Letters, Vol. 92, No. 2, 8.2006, p. 202-208
In: Economics Letters, Vol. 92, No. 2, 8.2006, p. 202-208
Journal article > peer review
Matthew J. Clayton; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Kenneth A. Kavajecz /
In: Journal of Financial Markets, Vol. 9, No. 1, 2.2006, p. 27-48
In: Journal of Financial Markets, Vol. 9, No. 1, 2.2006, p. 27-48
Journal article > peer review
2005
Anne Beatty; Anne Gron; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô / : Evidence from Product Liability.
In: Journal of Financial Intermediation, Vol. 14, No. 2, 4.2005, p. 152-178
In: Journal of Financial Intermediation, Vol. 14, No. 2, 4.2005, p. 152-178
Journal article > peer review
2005
Matthew J. Clayton; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô /
In: The Journal of Business , Vol. 78, No. 4, 2005, p. 1505-1522
In: The Journal of Business , Vol. 78, No. 4, 2005, p. 1505-1522
Journal article > peer review
2004
Feng Chen; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Yong Keun Yoo / : International Evidence .
In: Accounting and Business Research, Vol. 34, No. 4, 2004, p. 323-344
In: Accounting and Business Research, Vol. 34, No. 4, 2004, p. 323-344
Journal article > peer review
Jón DanÃelsson; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Casper G. de Vries /
In: Risk Measures for the 21st Century. ed. /Giorgio Szegö. Chichester : John Wiley and Sons Ltd 2004, p. 87-108
In: Risk Measures for the 21st Century. ed. /Giorgio Szegö. Chichester : John Wiley and Sons Ltd 2004, p. 87-108
Book chapter > peer review
2003
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Michael T. Kirschenheiter /
In: Accounting Review, Vol. 78, No. 2, 2003, p. 449-469
In: Accounting Review, Vol. 78, No. 2, 2003, p. 449-469
Journal article > peer review
2002
Larry R. Gorman; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô / : A Statistical Examination of the Home Bias.
In: Multinational Finance Journal, Vol. 6, No. 3/4, 2002, p. 131-166
In: Multinational Finance Journal, Vol. 6, No. 3/4, 2002, p. 131-166
Journal article > peer review
Jón DanÃelsson; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Casper G. de Vries /
In: Journal of Banking & Finance, Vol. 26, No. 7, 2002, p. 1407-1425
In: Journal of Banking & Finance, Vol. 26, No. 7, 2002, p. 1407-1425
Journal article > peer review
2000
Phornchanok J. Cumperayot; Jón DanÃelsson; Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Casper G. de Vries /
In: Measuring Risk in Complex Stochastic Systems. ed. /Jürgen Franke; Wolfgang Härdle; Gerhard Stahl. New York : Springer 2000, p. 103-119 (Lecture Notes in Statistics, No. 147)
In: Measuring Risk in Complex Stochastic Systems. ed. /Jürgen Franke; Wolfgang Härdle; Gerhard Stahl. New York : Springer 2000, p. 103-119 (Lecture Notes in Statistics, No. 147)
Book chapter > peer review
1996
Bjørn N. ´³Ã¸°ù²µ±ð²Ô²õ±ð²Ô; Hans Ole Mikkelsen /
In: Journal of International Money and Finance, Vol. 15, No. 1, 1996, p. 117-134
In: Journal of International Money and Finance, Vol. 15, No. 1, 1996, p. 117-134
Journal article > peer review
More results... (total 48 results)
Outside activities
NHH Norwegian School of Economics, Norway, Adjunct Professor; 2024 - present
Hanken School of Economics, Finland; Research Fellow; 2021 - ongoing
Centre for Finance Reporting & Accountability, Cambridge Judd Business School, Research Fellow; 2022 -ongoing
BI Norwegian Business School - Member of Board of Trustees; 2018 – 2024