Department of Accounting

  • Denmark

Research Output 1998 2020

2018

Can We Trust the Financial Reporting of Distressed Firms?

Jensen, M., 2018. 40 p.

Research output: Contribution to conferencePaperResearch

Changes to Administrative Controls in Banks after the Financial Crisis

Christensen, L., Rikhardsson, P., Rohde, C. & Batt, C. E., 2018, In : Qualitative Research in Accounting and Management. 15, 2, p. 161-180 20 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Comments and suggestions IPSAS Consultation Paper for Accounting for Revenue and Non-exchange Expenses

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Reichard, C., Sicilia, M. & Steccolini, I., 28 Mar 2018, 11 p..

Research output: Memorandum/expositionQuestion & Answer/hearing

Open Access
File

Comments and Suggestions on the IPSASB Consultation for its Proposed Strategy and Work Plan 2019-2023: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Lorson, P., Reichard, C., Sicilia, M. & Steccolini, I., 27 Jul 2018, 6 p..

Research output: Memorandum/expositionQuestion & Answer/hearing

Open Access
50 Downloads (Pure)

Company Responses to Demands for Annual Report Changes

Riise Johansen, T. & Plenborg, T., 2018, In : Accounting, Auditing and Accountability Journal. 31, 6, p. 1593-1617 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Convertible Bonds and the Best Price Rule: The Celesio Case

Grant, J., Kirchmaier, T. & Nigro, C. A., 2018, European Takeovers: The Art of Acquisition. Grant, J. (ed.). 2. ed. London: Globe Law and Business, p. 39-52

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

Danske Bank fri fra gabestokken

Thomsen, S., 3 Sep 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Danske Bank vil sætte punktum for sin hvidvaskningsskandale. Det bliver svært

Bendtsen, S., Kirchmaier, T. & Olrik, M., 19 Sep 2018

Research output: Non-textual formSound/Visual production (digital)Communication

Open Access

Danske topledelsers brug af ledelsesstyringssystemer

Willert, J. & Toldbod, T., 2018, In : Revision & Regnskabsvæsen. 87, 9, p. 56-72

Research output: Contribution to journalJournal articleResearchpeer-review

108 Downloads (Pure)

Den løbende rapportering til bestyrelsen om virksomhedens værdiskabelse

Andersen, O., Sørensen, V. & Plenborg, T., Oct 2018, In : Finans/Invest. 5, p. 25-31 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Denmark: Are Board-Level Employee Representatives Representative of Current Industrial Sectors or, If Not, What Are the Consequences?

Rose, C., 2018, European Board-Level Employee Representation: National Variations in Influence and Power. Waddington, J. (ed.). Alphen aan den Rijn: Wolters Kluwer , p. 25-49

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

Det er for tidligt at aflyse kriseberedskabet

Westergård-Nielsen, N., 3 May 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Digital Leadership Development: A Teaching and Learning Model App'lied

Holten, A-L., Stein, M-K., Jensen, T. B., Bøllingtoft, A. & Jørgensen, H. R., 2018, p. 1.

Research output: Contribution to conferenceConference abstract for conferenceResearchpeer-review

Directors' Assessment of Changes in Board Key Functioning and Dynamics in the Wake of Gender Quota

Arnardottir, A. A. & Sigurjonsson, O., 2018.

Research output: Contribution to conferencePaperResearchpeer-review

Discursive Control Using Emotion and Economics During a Financial Crisis

Schwarzkopf, D. L. & Sigurjonsson, O., 2018, The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 29-52

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

Earnings Management in Manager-owned Firms: Are Lenders Fooled?

Jensen, M., Christoffersen, J. & Plenborg, T., 2018. 51 p.

Research output: Contribution to conferencePaperResearch

Er hedgefondsaktivisme positivt for aktionærerne? Et europæisk baseret studie

Bang, N. D., Nøhr, K. W. & Rose, C., 2018, In : Nordisk Tidsskrift for Selskabsret. 20, 3, p. 1-22 22 p.

Research output: Contribution to journalJournal articleResearchpeer-review

72 Downloads (Pure)

Etablering af mål for egenkapitalforrentning hos banker: Hvad kan aktionærerne forvente som afkast?

Nielsen, C. Y. & Ohnemus, L., Dec 2018, In : Finans/Invest. 6, p. 21-26 6 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Family Control and the Sensitivity of Investment to Cash Flow: Evidence from a MultiEquation Modelling Approach

Beyenbach, J., Powell, D. & Rapp, M. S., 2018. 43 p.

Research output: Contribution to conferencePaperResearchpeer-review

Open Access
7 Downloads (Pure)

Financial Reporting Enforcement: Impact and Consequences

Olsen, C., 2018, Frederiksberg: Copenhagen Business School [Phd]. 216 p. (PhD series; No. 12.2018).

Research output: Book/ReportPh.D. thesisResearch

Open Access
File

Firm Insurance and Sickness Absence of Employees

Pertold, F. & Westergård-Nielsen, N., 2018, In : International Journal of Manpower. 39, 1, p. 133-151 19 p.

Research output: Contribution to journalJournal articleResearchpeer-review

FN's verdensmål viser vej for erhvervslivet

Thomsen, S., 1 Nov 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Foundation Ownership and Firm Performance: A Review of the International Evidence

Thomsen, S., 2018, Corporate Governance in Contention. Driver, C. & Thompson, G. (eds.). Oxford: Oxford University Press, p. 66-85 20 p.

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

Fra direktør til bestyrelsesformand?

Thomsen, S., 3 Dec 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Governance Mechanisms Post-Crisis

Bryant, M., Sigurjonsson, O. & Mixa, M. W., 2018, The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 245-262

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

Hedgefondes aktivist kampagner: Analyse af hvorvidt værdiskabelsen til aktionærerne afhænger af målselskabers og hedgefondes geografiske hjemsted

Bang, N. D., Nøhr, K. W. & Rose, C., 2018, In : Nordisk Tidsskrift for Selskabsret. 21, 4, p. 1-16 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Hvidvaskning - en epidemi der er svær at komme til livs

Kirchmaier, T., 2018, In : Jyllands-Posten. p. 2

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

Hvornår skal vi forbyde bitcoin?

Thomsen, S., 31 Jan 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Implementering af Integreret Rapportering (<IR>) i praksis: Et casestudie af Bristol City Council

Pontoppidan, C. A. & Sonnerfeldt, A., 2018, In : Revision & Regnskabsvæsen. 87, 10, p. 18-26 9 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Industrial Foundations as Long-Term Owners

Thomsen, S., Poulsen, T., Børsting, C. W. & Kuhn, J. M., 2018, Brussel: European Corporate Governance Institute (ECGI), 60 p. (ECGI Working Paper in Finance; No. 556/2018).

Research output: Working paperResearch

Open Access
60 Downloads (Pure)

Industrial Foundations as Long‐term Owners

Thomsen, S., Poulsen, T., Børsting, C. & Kuhn, J., May 2018, In : Corporate Governance: An International Review. 26, 3, p. 180-196 17 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File
50 Downloads (Pure)

In Search of a Measure of Effectiveness for Internal Audit Functions: An Institutional Perspective

Lenz, R., Sarens, G. & Klarskov Jeppesen, K., 2018, In : EDPACS - The EDP Audit, Control, and Security Newsletter. 58, 2, p. 1-36 36 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Is More Really Better? Environmental Uncertainty, Performance Measure Variety and Organizational Performance

Rikhardsson, P., Wendt, S., Arnardottir, A. A. & Sigurjonsson, O., 2018. 1 p.

Research output: Contribution to conferenceConference abstract for conferenceResearchpeer-review

Open Access

Management Control Practices, Contextual Factors and Performance in Small and Medium-sized Enterprises

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2018.

Research output: Contribution to conferencePaperResearchpeer-review

Management Control Practices, Contextual Factors and Performance in Small and Medium-sized Enterprises

Andersen, E. P., Feldhues, M. L. & Georgiev, N. I., 2018.

Research output: Contribution to conferencePaperResearchpeer-review

56 Downloads (Pure)

Multipelværdiansættelse: Valg af sammenlignelige virksomheder baseret på fundamentale value drivers

Knudsen, J. O., Kold, S. V. & Plenborg, T., 2018, In : Finans/Invest. 2, p. 12-18 7 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Ny fondsmodel baner vej for nye fonde

Besenbacher, F., Søgaard Hansen, H., Martens, K. T., Feldthusen, R. K. & Thomsen, S., 27 Jun 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

Organizing Space and Time Through Relational Human–Animal Boundary Work: Exclusion, Invitation and Disturbance

Sage, D., Justesen, L., Dainty, A., Tryggestad, K. & Mouritsen, J., 2018, Societies Under Construction: Geographies, Sociologies and Histories of Building. Sage, D. J. & Vitry, C. (eds.). Cham: Palgrave Macmillan, p. 237-264 28 p.

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

57 Downloads (Pure)

Practice Variation in Big-4 Transparency Reports

Girdhar, S. & Klarskov Jeppesen, K., 2018, In : Accounting, Auditing and Accountability Journal. 31, 1, p. 261-285 25 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Open Access
File

Prices, Policing and Policy: The Dynamics of Crime Booms and Busts

Kirchmaier, T., Machin, S., Sandi, M. & Witt, R., Apr 2018, Bonn: IZA, 51 p. (IZA Discussion Paper; No. 11490).

Research output: Working paperResearch

Open Access

Proposed International Public Sector Accounting Standard “Leases” REQUEST FOR COMMENTS: Task Force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII

Pontoppidan, C. A., Anessi Pessina, E., Biondi, Y., Bisogno, M., Alijarde, I. B., Caperchione, E., Caruana, J., Christiaens, J., Cohen, S., Dabbicco, G., Hodges, R., Jorge, S., Manes Rossi, F., Reichard, C., Sicilia, M. & Steccolini, I., 22 Jun 2018, 5 p..

Research output: Memorandum/expositionQuestion & Answer/hearing

Open Access

Restoring Trust Through Improved Corporate Governance and Adherence to Gender Quotas

Arnardottir, A. A. & Sigurjonsson, O., 2018, The Return of Trust?: Institutions and the Public after the Icelandic Financial Crisis. Sigurjonsson, T. O., Schwarzkopf, D. L. & Bryant, M. (eds.). Bingley: Emerald Group Publishing, p. 227-244

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

Revisorerklæringers betydning for fejl i årsrapporter for klasse B-virksomheder: Bilag 3

Riise Johansen, T., Dec 2018, Bilagsrapport: Undersøgelse af det fremadrettede behov for revisionspligt. København: Erhvervsstyrelsen, p. 26-59

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

Open Access

Revisor og de små virksomheder

Hartmann, S., 2018, In : Revision & Regnskabsvæsen. 87, 12, p. 14-29 16 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Stock Market Effects of ECB’s Asset Purchase Programmes: Firm-level Evidence

Henseler, K. & Rapp, M. S., Aug 2018, In : Economics Letters. 169, p. 7-10 4 p.

Research output: Contribution to journalJournal articleResearchpeer-review

Survey of European Financial Reporting Enforcement

Riise Johansen, T., Olsen, C. A. & Plenborg, T., 2018. 58 p.

Research output: Contribution to conferencePaperResearchpeer-review

Targeting Return on Equity: Banks’ Ownership Structure and Risk Taking

Nielsen, C. Y. & Ohnemus, L. C., 2018. 40 p.

Research output: Contribution to conferencePaperResearch

Open Access

Tech-virksomhederne kan ramme muren

Thomsen, S., 4 Jan 2018, In : Børsen. p. 4

Research output: Contribution to journalContribution to newspaper - Feature articleCommunication

The Governance of Foundation-Owned Firms

Hansmann, H. & Thomsen, S., 1 Mar 2018, Cambridge, MA : Harvard Law School.

Research output: Other contributionNet publication - Internet publicationCommunication

Open Access