Professor



Education: PhD, 2000
Position: Professor, 20038



Administrative Assistant: Annette Mortensen
Mail: hfrimor@remove.this.econ.au.dk
Phone: +45 8942 2141
Office: Room 324, Building 1323
Personal Home Page
Official Site
    

Hans Frimor is professor at the School of Economics and Management. He received his PhD from University of Southern Denmark (Odense) in 1996. His primary research and teaching interests are in the economics of (asymmetric) information and within this topic especially the consequences of accounting choice, the role of accounting in decentralized organizations, contract theory, and discrete time finance. Recent work encompasses analysis of the effects of mandating disclosure on competition and welfare, optimal accounting based performance measures in the presence of ordinary as well as intrinsic moral hazard, and how option based compensation may arise endogenously as a rational response to incentive problems

Teaching Interests    

• Accounting
• Corporate Finance

Research Interests    

• Economics of asymmetric information
• Capital markets with asymmetric information
• Corporate finance
• Agency theory
• Economic analysis of accounting information in markets and organizations

Selected Publications         

• Fair Value, Accounting Aggregation and Multiple Sources of Information, (Jointly with J.A. Christensen), in Essays on Accounting Theory in Honour of Joel S. Demski, Eds. R. Antle, P. Jinghong Liang & F. Gjesdal, 2007.
• On the Role of Receivables in Managing Salesforce Incentives, (Jointly with A. Arya, J. Fellingham, & B. Mittendorf), European Accounting Review, 2006.
• Audit Error, (Jointly with J.S. Demski & D. Sappington), Journal of Engineering and Technology Management, 2006.
• Efficient Manipulation in a Repeated Setting, (Jointly with J.S. Demski & D. Sappington), Journal of Accounting Research, 2004.
• Accounting Policies in Agencies with Moral Hazard and Renegotiation, (Jointly with P.O. Christensen & J. S. Demski), Journal of Accounting Research, 2002.
• Performance Measure Garbling Under Renegotiation in Multi-Period Agencies, (Jointly with J.S. Demski), Journal of Accounting Research (Supplement), 1999.