Department of Accounting

  • Denmark

Research Output

2020

Banksektor er havnet i skakmatsituation

Birkmose, H. S. & Ohnemus, L., 4 Feb 2020, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Community and Compensation: Director Remuneration in Thailand

Budsaratragoon, P., Lhaopadchan, S. & Thomsen, S., Apr 2020, In : Research in International Business and Finance. 52, 19 p., 101124.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Conditional Conservatism and Trade Credit During the Global Financial Crisis

Zhang, Y., 18 Mar 2020, In : Journal of Accounting and Public Policy. 18 p., 106728.

Research output: Contribution to journalJournal articleResearchpeer-review

Culture and Management Control Interdependence: An Analysis of Control Choices That Complement the Delegation of Authority in Western Cultural Regions

Malmi, T., Bedford, D. S., Brühl, R., Dergård, J., Hoozee, S., Janschek, O., Willert, J., Ax, C., Bednarek, P., Gosselin, M., Hanzlick, M., Israelsen, P., Johanson, D., Johanson, T., Madsen, D. Ø., Rohde, C., Sandelin, M., Strömsten, T. & Toldbod, T., 19 Mar 2020, In : Accounting, Organizations and Society. 16 p., 101116.

Research output: Contribution to journalJournal articleResearchpeer-review

Det kan godt betale sig for samfundet at smide en redningsplanke til virksomhederne

Westergård-Nielsen, N., 16 Mar 2020, In : Berlingske. p. 21

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Drop hykleriet og sæt CO2-afgifterne op

Thomsen, S., 2 Mar 2020, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

ESG i den eksterne rapportering: Et komplekst landskab af standarder og ratingbureauer

Pontoppidan, C. A. & Haarman, N. K., 2020, In : Finans/Invest. 2, p. 14-19 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Konsulenter er ikke altid den bedste løsning

Thomsen, S., 3 Feb 2020, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Lederskab afgør hvordan vi klarer krisen

Thomsen, S., 20 Mar 2020, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Open Access

Manglende gennemsigtighed i værdiansættelsen af pensionsselskabernes alternative investeringer?

Jensen, B. M. & Pettersson, K., 2020, In : Revision & Regnskabsvæsen. 89, 3, p. 24-39 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Sådan kommer Europa igennem krisen

Westergård-Nielsen, N., 23 Mar 2020, Aarhus : Morgenavisen Jyllandsposten.

Research output: Other contributionNet publication - Internet publicationCommunication

Skattemæssige afskrivninger: Ejendomsavance, gæld i fast ejendom, m. v. Skemadel

Bech, S. & Nielsen, H., 2020, Frederiksberg: Samfundslitteratur. 219 p.

Research output: Book/ReportBookEducation

Skattemæssige afskrivninger: Ejendomsavance, gæld i fast ejendom m.v. Tekstdel

Bech, S. & Nielsen, H., 2020, Frederiksberg: Samfundslitteratur. 282 p.

Research output: Book/ReportBookEducation

Sustainable Development Goals (SDGs) i den eksterne rapportering – med fokus på Danske banker

Pontoppidan, C. A. & Haaman, N. K., 2020, In : Revision & Regnskabsvæsen. 89, 1, p. 59-67 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Technological Strategy as Macro-actor: How Humanness Might be Made of Steel

Tryggestad, K., 2020, Actor-network Theory and Organizing. Czarniawska, B. & Hernes, T. (eds.). 2 ed. Lund: Studentlitteratur, p. 25-44

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

The Challenges of Assurance on Non-financial Reporting

Sonnerfeldt, A. & Pontoppidan, C. A., 27 Feb 2020, In : Accounting, Economics, and Law: A Convivium.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

The Co-performation of Financial Economics in Accounting Standard-setting: A Study of the Translation of the Expected Credit Loss Model in IFRS 9

Pucci, R. & Skærbæk, P., Feb 2020, In : Accounting, Organizations and Society. 81, 33 p., 101076.

Research output: Contribution to journalJournal articleResearchpeer-review

The Paradox of Roots and Wings: Labor Mobility between Local Firms and MNEs in North Africa

Tigharsi, F., Bouguerra, A., Golgeci, I. & Rofcanin, Y., 2020, In : Journal of Knowledge Management. 24, 1, p. 56-80 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Virksomheder med formål tjener flere penge

Thomsen, S., 6 Jan 2020, In : Børsen.

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Open Access
2019

Afskrivninger

Nielsen, H., 2019, Erhvervsbeskatning: Med fokus på personselskaber og virksomhedsordningen. Skovgaard Hansen, C. & Lilja, T. M. (eds.). 2. ed. København: Djøf Forlag, p. 95-121 27 p.

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Aktionærrettighedsdirektivet: Konsekvenserne af implementeringen for danske børsselskaber

Rose, C. & Schaumburg-Müller, P., Jan 2019, In : Revision & Regnskabsvæsen. 88, 1, p. 48-69 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Analyse af performance

Nielsen, C. Y., Levorsen, S., Meelby, A. C., Svendsen, S. V. & Thomsen, S., Nov 2019, Selskabsledelse i foreningsejede finansielle selskaber. Thomsen, S. (ed.). Frederiksberg: Copenhagen Business School, CBS, p. 78-103 26 p.

Research output: Chapter in Book/Report/Conference proceedingReport chapterResearch

Open Access
Open Access
File
4 Downloads (Pure)

Bringing the Building Back In: Implications for Studying Organizations

Tryggestad, K., Harty, C. & Jacobsen, P. H., 2019, Context in Action and How to Study It: Illustrations from Health Care. Meier, N. & Dopson, S. (eds.). Oxford: Oxford University Press, p. 104-121

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Britta-sag, udbytteskat og nu svindel i Forsvaret - de mange skandaler var helt forudsigelige

Skærbæk, P., 12 Dec 2019, In : Berlingske. p. 32

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Casestudier

Svendsen, S. V., Levorsen, S. & Meelby, A. C., Nov 2019, Selskabsledelse i foreningsejede finansielle selskaber. Thomsen, S. (ed.). Frederiksberg: Copenhagen Business School, CBS, p. 159-205 47 p.

Research output: Chapter in Book/Report/Conference proceedingReport chapterResearch

Open Access

CEO Life History Strategies and Earnings Management

Feldhues, M. L. & Holm, M., 2019. 1 p.

Research output: Contribution to conferenceConference abstract for conferenceResearch

Chapter II. Review of the Practical Implementation of International Public Sector Accounting Standards

Pontoppidan, C. A., 2019, International Accounting and Reporting Issues: 2018 Review. New York: United Nations Conference on Trade and Development, p. 27-52 (UNCTAD/DIAE/ED/2018/3; No. 3, Vol. 2018).

Research output: Chapter in Book/Report/Conference proceedingReport chapterResearchpeer-review

Open Access

Contested Organizational Change and Accounting in Trials of Incompatibility

Christensen, M., Skærbæk, P. & Tryggestad, K., Dec 2019, In : Management Accounting Research. 45, 14 p., 100641.

Research output: Contribution to journalJournal articleResearchpeer-review

Corporate Governance and Board Decisions

Thomsen, S. & Conyon, M., 2019, København: Djøf Forlag. 415 p.

Research output: Book/ReportBookResearchpeer-review

Den forkerte vej

Westergård-Nielsen, N., 18 Jan 2019, In : Weekendavisen. p. 15

Research output: Contribution to journalContribution to newspaper - Comment/debateCommunication

Den kapitalistiske grundtanke udfordres

Thomsen, S., 7 Jan 2019, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Earnings Management in Private Firms: An Empirical Analysis of Determinants and Consequences of Earnings Management in Private Firms

Jensen, M., 2019, Frederiksberg: Copenhagen Business School [Phd]. 188 p. (Ph.d. Serie; No. 34.2019).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File
34 Downloads (Pure)

Effekten af Cornerstone-investorer ved børsnoteringer: Et empirisk studie

Blach, C. T., Dueholm, J. & Rose, C., 2019, In : Nordisk Tidsskrift for Selskabsret. 21, 2, p. 35-55 21 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
4 Downloads (Pure)

Ejerlederes aldersfordeling

Westergård-Nielsen, N., 2019, Frederiksberg: Analyse fra Center for Ejerledede Virksomheder, CBS. 9 p.

Research output: Book/ReportReportResearch

Open Access
File
3 Downloads (Pure)

Én fjer blev til fem høns i sagen om omstridt landbrugsrapport

Mouritsen, J., 5 Jan 2019, In : Information. p. 17 1 p.

Research output: Contribution to journalContribution to newspaper - Comment/debateCommunication

Erhvervslivets fremtidige ejerformer

Thomsen, S., 2019, Samfundsudviklingen på langt sigt: Vore børnebørns verden. Kærgård, N., Hansen, H. O., Schou, J. S. & Thorsen, B. J. (eds.). Frederiksberg: Det Kongelige Danske Landhusholdningsselskab, p. 150-154 5 p. (Tidsskrift for Landoekonomi; No. Særnummer, Vol. 205).

Research output: Chapter in Book/Report/Conference proceedingBook chapterCommunication

Estimating the Monetary Policy Interest-rate-to-performance Sensitivity of the European Banking Sector at the Zero Lower Bound

Hayo, B., Henseler, K. & Rapp, M. S., Dec 2019, In : Finance Research Letters. 31, p. 471-475 5 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access

Executive summary

Poulsen, T., Nov 2019, Selskabsledelse i foreningsejede finansielle selskaber. Thomsen, S. (ed.). Frederiksberg: Copenhagen Business School, CBS, p. 5-12

Research output: Chapter in Book/Report/Conference proceedingPreface/postscriptResearch

Open Access

Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note

Rihkardsson, P., Singh, K. & Best, P., 2019, In : Journal of Accounting and Management Information Systems. 18, 4, p. 614-639 26 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Exploring Design Science Research Project Characteristics: An Initial Empirical Investigation

Werner, M., 2019, Proceedings of the 52nd Hawaii International Conference on System Sciences. Honolulu: Hawaii International Conference on System Sciences (HICSS), p. 5705-5714 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences).

Research output: Chapter in Book/Report/Conference proceedingArticle in proceedingsResearchpeer-review

Open Access
File
62 Downloads (Pure)

Finansiel rapportering: Teori og regulering

Elling, J. O., Kyhnauv-Andersen, C., Kyhnauv-Andersen, H. & Kyhnauv-Andersen, P., 2019, 5. ed. København: Gad. 441 p.

Research output: Book/ReportBookEducation

Foreningseje som langsigtet ejerskab

Thomsen, S., Nov 2019, Selskabsledelse i foreningsejede finansielle selskaber. Thomsen, S. (ed.). Frederiksberg: Copenhagen Business School, CBS, p. 258-288 31 p.

Research output: Chapter in Book/Report/Conference proceedingReport chapterResearch

Open Access

Forming Innovative Projects in Sustainable Construction: How Socio-technical Connectivity Shapes the Building Project and Its Context

Hugosson, M., Stevik, K., Søberg, P. & Tryggestad, K., 2019, The Connectivity of Innovation in the Construction Industry. Havenvid, M. I., Linné, Å., Bygballe, L. E. & Harty, C. (eds.). Abingdon: Routledge, p. 11-31 21 p. (Spon Research).

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearch

Forord

Thomsen, S., Nov 2019, Selskabsledelse i foreningsejede finansielle selskaber. Thomsen, S. (ed.). Frederiksberg: Copenhagen Business School, CBS, p. 3-4

Research output: Chapter in Book/Report/Conference proceedingPreface/postscriptResearch

Open Access

Forskelle mellem topledelsers brug af ledelsesstyringssystemer i otte EU lande

Willert, J. & Toldbod, T., 2019, In : Revision & Regnskabsvæsen. 88, 6, p. 34-47 14 p.

Research output: Contribution to journalJournal articleResearchpeer-review