Staff Bjorn Jorgensen

Bjorn Jorgensen

Title
Professor (Visiting)
Department

Accounting (Helsinki)

Latest publications
Revisiting Unitary Taxation with Formulary Apportionment Using Public Country-by-Country Reports
2024,British Tax Review,vol. 2024,no. 3,pp. 407-453.
Risk disclosure, earnings smoothing and firm perceived risk
2024,Journal of Financial Reporting and Accounting,
Consequences of a Two-Tiered Regulatory Model
2024,Auditing: A Journal of Practice and Theory,pp. 1-23.
Consequences of a Two-tiered Regulatory Model: Evidence from Audit Fees and Change in Foreign Private Issuer Status
2024,Auditing: A Journal of Practice and Theory,
Selective Disclosure, Expertise Acquisition and Price Informativeness
2022,Contemporary Accounting Research,vol. 39,no. 4,pp. 2305-2337.
Insider Trading, Competition, and Real Activities Manipulation
2022,Management Science,vol. 68,no. 2,pp. 1497-1511.
Risk reporting and earnings smoothing: signaling or managerial opportunism?
2022,Review of Accounting and Finance,vol. 21,no. 5,pp. 377-397.
An alternative approach to detect earnings management to meet or beat benchmarks
2022,Journal of Accounting Literature,
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks
2022,Journal of Accounting Research,vol. 60,no. 2,pp. 427-466.
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry
2021,The Accounting Review,vol. 96,no. 5,pp. 1-29.