Thomas R. Kubick

University of Nebraska-Lincoln

307 College of Business Administration

Lincoln, NE 68588-0488

United States

  • University of Nebraska-Lincoln

SCHOLARLY PAPERS

24

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4,319

TOTAL CITATIONS
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Top 16,342

in Total Papers Citations

47

Scholarly Papers (24)

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1.

Does Inside Debt Moderate Corporate Tax Avoidance?

National Tax Journal
Number of pages: 42 Posted: 17 Jun 2014 Last Revised: 19 Jan 2020
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting
Downloads 519 (113,888)
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, Fayetteville - Sam M. Walton College of Business
Downloads 513 (115,533)
Citation 3

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earnings management, clawback, disclosure, tax

3.

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
Oklahoma State University - Stillwater - School of Accounting, University of Nebraska-Lincoln and University of Kansas
Downloads 417 (147,874)
Citation 1

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

4.

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
Chao Jiang, Thomas R. Kubick, Mihail K. Miletkov and M. Babajide Wintoki
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 317 (199,928)
Citation 5

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Tax avoidance, Tax aggressiveness, Social networks, Director interlocks

5.

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

Number of pages: 58 Posted: 24 Jul 2021
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting
Downloads 305 (208,492)
Citation 1

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

6.

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
Downloads 296 (215,155)
Citation 4

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regulation SHO; short selling; taxes; tax disclosure

7.

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 256 (249,608)

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

8.

The Effectiveness and Valuation of Political Tax Minimization

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 45 Posted: 01 Aug 2013
Matthew D. Hill, Thomas R. Kubick, G. Brandon Lockhart, Huishan Wan and Huishan Wan
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 202 (313,658)
Citation 3

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

9.

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 199 (318,069)
Citation 2

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Crash Risk, Enforcement Proximity

10.

Internal Capital and Investment: Evidence from 2012 Pension Relief

Downloads 190 (331,849)
Citation 6

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
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting
Downloads 190 (330,906)
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
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting

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

11.

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 183 (343,504)
Citation 3

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

12.

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 The Chinese University of Hong Kong (CUHK) - CUHK Business School
Downloads 162 (382,145)
Citation 4

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

13.

Changes in Tax Footnote Disclosure Quality

Number of pages: 74 Posted: 20 Dec 2023
Thomas R. Kubick and Michael Mayberry
University of Nebraska-Lincoln and University of Florida - Fisher School of Accounting
Downloads 143 (423,633)

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disclosure; taxes; textual analysis; tax footnote

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 140 (430,766)
Citation 9

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

15.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 17 Mar 2021 Last Revised: 27 Feb 2024
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 136 (440,832)

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

16.

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 118 (492,470)

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

17.

Inferring Corporate Insiders’ Beliefs About Firm Value from Tax Withholding Elections

Number of pages: 57 Posted: 16 May 2024 Last Revised: 10 Mar 2025
Ryan Clark, Thomas R. Kubick and M. Babajide Wintoki
School of Business, University of Kansas, University of Nebraska-Lincoln and University of Kansas - School of Business
Downloads 117 (495,694)

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Form 4, Insider trading, Option exercises, Private information, Signaling, Stock-based compensation, Tax withholding

18.

Noise and Taxes: The Effect of Industry Noise on the Value of Tax Savings

Number of pages: 50 Posted: 10 Oct 2024 Last Revised: 17 Jan 2025
Thomas R. Kubick, Thomas C. Omer, Xiao Song and Mike Yuan
University of Nebraska-Lincoln, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Omaha and University of Nebraska at Omaha
Downloads 57 (759,960)

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19.

Mitigating Risk-Shifting in Corporate Pension Plans: Evidence from Stakeholder Constituency Statutes

Journal of Accounting and Economics, 2024 [10.1016/j.jacceco.2024.101704]
Number of pages: 55 Posted: 10 Jul 2024
Amy Garman and Thomas R. Kubick
Kansas State University - Department of Accounting and University of Nebraska-Lincoln
Downloads 49 (814,576)

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agency theory, defined benefit pensions, manager-employee conflicts, pensions, stakeholder constituency statutes, state law, risk shifting JEL classification: M14, M41

20.

Tax Savvy Executives

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

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

21.

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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22.

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

23.

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

24.

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

Downloads 0 (1,305,406)

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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