Thomas R. Kubick

University of Nebraska-Lincoln

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 29,358

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Top 29,358

in Total Papers Downloads

2,570

SSRN CITATIONS
Rank 23,033

SSRN RANKINGS

Top 23,033

in Total Papers Citations

21

CROSSREF CITATIONS

21

Scholarly Papers (22)

1.

Does Inside Debt Moderate Corporate Tax Avoidance?

National Tax Journal
Number of pages: 42 Posted: 17 Jun 2014 Last Revised: 19 Jan 2020
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of AccountingTexas A&M University
Downloads 414 (105,182)
Citation 6

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Tax risk, tax avoidance, inside debt, executive compensation, CFO incentives

2.

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 14 Oct 2016 Last Revised: 10 Mar 2019
Thomas R. Kubick, Thomas C. Omer and Zac Wiebe
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy and University of Arkansas - Sam M. Walton College of Business
Downloads 339 (131,542)
Citation 3

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earnings management, clawback, disclosure, tax

3.

Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy

Management Science, Forthcoming
Number of pages: 48 Posted: 06 Feb 2017 Last Revised: 24 Jun 2017
University of South Carolina - Department of Finance, University of Nebraska-Lincoln, University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Downloads 230 (194,916)
Citation 1

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Tax avoidance, Tax aggressiveness, Social networks, Director interlocks

4.

Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations

Number of pages: 54 Posted: 12 Jun 2020 Last Revised: 13 May 2022
Ashleigh Bakke, Thomas R. Kubick and Michael S. Wilkins
University of Kansas, University of Nebraska-Lincoln and University of Kansas
Downloads 191 (231,260)

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accounting for income taxes, ASC 740, deferred tax assets, going concern, valuation allowance

5.

Short Selling and Tax Disclosure: Evidence from Regulation SHO

Journal of the American Taxation Association
Number of pages: 53 Posted: 27 Nov 2019 Last Revised: 14 Jan 2021
Thomas R. Kubick, Thomas C. Omer and Xiao Song
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Omaha- School of Accounting
Downloads 191 (231,260)
Citation 1

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regulation SHO; short selling; taxes; tax disclosure

6.

The Economic Relevance of Chief Marketing Officers in Firms’ Top Management Teams

Journal of Business & Economics Research – December 2013 Volume 11, Number 12
Number of pages: 35 Posted: 12 Sep 2014
John L. Abernathy, Thomas R. Kubick and Adi Masli
Kennesaw State University, University of Nebraska-Lincoln and University of Arkansas - Sam M. Walton College of Business
Downloads 171 (254,325)

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chief marketing officer, top management team, shareholder value, performance attribution analysis

7.

Proximity to the SEC and Stock Price Crash Risk

Financial Management, Forthcoming
Number of pages: 48 Posted: 23 Nov 2015
Thomas R. Kubick and G. Brandon Lockhart
University of Nebraska-Lincoln and Clemson University - Department of Finance
Downloads 160 (268,990)
Citation 2

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Crash Risk, Enforcement Proximity

Internal Capital and Investment: Evidence from 2012 Pension Relief

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 17 Jun 2014 Last Revised: 22 Feb 2021
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of AccountingTexas A&M University
Downloads 159 (270,858)
Citation 6

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corporate investment; FAS 132R; pension disclosures; pension funding relief.

Internal Capital and Investment: Evidence from 2012 Pension Relief

Contemporary Accounting Research, Forthcoming
Posted: 22 Mar 2021
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of AccountingTexas A&M University

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corporate investment, FAS 132R, pension disclosures, pension funding relief

9.

Do External Labor Market Incentives Motivate CEOs to Adopt More Aggressive Corporate Tax Reporting Preferences?

Journal of Corporate Finance, Forthcoming
Number of pages: 62 Posted: 12 Dec 2015
Thomas R. Kubick and G. Brandon Lockhart
University of Nebraska-Lincoln and Clemson University - Department of Finance
Downloads 150 (283,501)
Citation 3

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industry tournament incentives, market for CEO talent, corporate taxes, tax aggressiveness

10.

Taxes and Earnings Management: Evidence from the Tax Cuts and Jobs Act of 2017

Number of pages: 58 Posted: 24 Jul 2021
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of AccountingTexas A&M University
Downloads 148 (286,613)

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accruals; earnings management; information environment; tax avoidance; Tax Cuts and Jobs Act of 2017

11.

The Effectiveness and Valuation of Political Tax Minimization

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 45 Posted: 01 Aug 2013
Arkansas State University, University of Nebraska-Lincoln, Clemson University - Department of Finance and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting
Downloads 109 (359,413)
Citation 3

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Tax avoidance, tax aggressiveness, book-tax differences, corporate lobbying

12.

Economic Consequences of Expanding Sales Tax Nexus: Evidence from Stock Price Reactions to the Wayfair Decision

Number of pages: 50 Posted: 17 Mar 2021 Last Revised: 20 Mar 2021
Thomas R. Kubick, Thomas C. Omer and Courtney Yazzie
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy and Clemson University - School of Accountancy & Legal Studies
Downloads 84 (424,575)

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Compliance Costs; Event Study; Market Reaction; Nexus; Sales Tax; Taxes; Wayfair

13.

Compensation and Taxes: Evidence from Relative Performance Evaluation

Management Accounting Research, Forthcoming
Number of pages: 51 Posted: 09 Nov 2020
Courtney Yazzie and Thomas R. Kubick
Clemson University - School of Accountancy & Legal Studies and University of Nebraska-Lincoln
Downloads 79 (443,117)

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executive compensation; incentives; peer effects; relative performance evaluation; taxes

14.

Industry Tournament Incentives and Stock Price Crash Risk

Financial Management, Forthcoming
Number of pages: 42 Posted: 02 Oct 2020
Thomas R. Kubick and G. Brandon Lockhart
University of Nebraska-Lincoln and Clemson University - Department of Finance
Downloads 79 (439,951)
Citation 2

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CEOs, Disclosure, Executive Compensation, Tournament Incentives, Stock Price Crash Risk

15.

Technology Spillovers and the Duration of Executive Compensation

Journal of Banking and Finance, 2021, Vol. 131, No. 106209
Number of pages: 45 Posted: 18 Oct 2021
Minjie Huang, Thomas R. Kubick and Kevin Tseng
University of Louisville - Department of Finance, University of Nebraska-Lincoln and National Taiwan University - Department of Finance
Downloads 40 (603,002)

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technology spillover, exploration vs. exploitation, pay duration, incentive contracting

16.

Evidence on the Relation between Managerial Ability and Financial Reporting Timeliness

International Journal of Auditing, Vol. 22, Issue 2, pp. 185-196, 2018
Number of pages: 12 Posted: 22 Jun 2018
John L. Abernathy, Thomas R. Kubick and Adi Masli
Kennesaw State University, University of Nebraska-Lincoln and University of Kansas - School of Business
Downloads 15 (784,608)
Citation 5

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Audit report lag, earnings announcement lag, financial reporting timeliness, human capital, managerial ability, SEC filing

17.

Overconfidence, CEO Awards, and Corporate Tax Aggressiveness

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 728-754, 2017
Number of pages: 27 Posted: 05 May 2017
Thomas R. Kubick and G. Brandon Lockhart
University of Nebraska-Lincoln and Clemson University - Department of Finance
Downloads 11 (823,842)
Citation 4

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CEOs, superstar CEOs, business awards, firm risk, tax avoidance, tax aggressiveness, CEO overconfidence, CEO hubris, CEO optimism

18.

Tax Savvy Executives

Posted: 15 Feb 2020
Thomas R. Kubick, Yijun Li, John R. Robinson and John R. Robinson
University of Nebraska-Lincoln, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Texas A&M University - Department of AccountingTexas A&M University

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corporate taxes, employment history, effective tax rates, professional experience

19.

Financial Statement Footnote Readability and Corporate Audit Outcomes

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 08 Sep 2018
John L. Abernathy, Feng Guo, Thomas R. Kubick and Adi Masli
Kennesaw State University, Iowa State University - Department of Accounting and Finance, University of Nebraska-Lincoln and University of Kansas - School of Business

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20.

The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms

Accounting Horizons, Vol. 32, No. 1, 2018
Posted: 21 Jun 2018
Feng Guo, Thomas R. Kubick and Adi Masli
Iowa State University - Department of Accounting and Finance, University of Nebraska-Lincoln and University of Kansas - School of Business

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audit fees; audit services; auditing of financial reports; misreporting; restatements; spillover effects

21.

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

Accounting Review, Forthcoming
Posted: 21 Dec 2014 Last Revised: 02 Mar 2016
Thomas R. Kubick, Dan Lynch, Michael Mayberry and Thomas C. Omer
University of Nebraska-Lincoln, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

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tax avoidance, SEC comment letters, regulatory scrutiny

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

Accounting Review, (March 2015) Forthcoming
Posted: 14 Feb 2013 Last Revised: 17 Jul 2014
Thomas R. Kubick, Dan Lynch, Michael Mayberry and Thomas C. Omer
University of Nebraska-Lincoln, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

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Tax avoidance, Product market competition, Agency costs, Mimicry

Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Dan Lynch, Thomas R. Kubick, Michael Mayberry and Thomas C. Omer
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Nebraska-Lincoln, University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy

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