Jimmy Downes

University of Nebraska at Lincoln

1400 R St

Lincoln, NE 68588

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 45,104

SSRN RANKINGS

Top 45,104

in Total Papers Downloads

941

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Do Sophisticated Investors Use the Information Provided by the Fair Value of Cash Flow Hedges?

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 03 Mar 2012 Last Revised: 08 Feb 2015
University of Georgia - J.M. Tull School of Accounting, University of Nebraska at Lincoln and Oklahoma State University
Downloads 364 (83,251)
Citation 1

Abstract:

Loading...

Derivatives, Hedge accounting, Mispricing, Other comprehensive income

2.

Do Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Number of pages: 65 Posted: 13 Jan 2017 Last Revised: 07 Apr 2019
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting
Downloads 279 (111,750)

Abstract:

Loading...

Financial statement analysis; Ratio analysis; Derivatives and hedging; Cash flow hedges; Cost of capital

3.

The Consequences of Deviating from Financial Reporting Industry Norms: Evidence from the Disclosure of Foreign Cash

Number of pages: 57 Posted: 31 Aug 2016 Last Revised: 15 Dec 2018
Matt Bjornsen, Jimmy Downes and Thomas C. Omer
University of Nebraska at Kearney, University of Nebraska at Lincoln and University of Nebraska at Lincoln - School of Accountancy
Downloads 192 (161,506)

Abstract:

Loading...

Industry Financial Reporting Norms, Peer Effects, Foreign Cash Disclosure

4.

High-Quality Information Technology and Capital Investment Decisions

Number of pages: 55 Posted: 05 Jul 2019
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 66 (347,837)

Abstract:

Loading...

internal information quality; capital expenditure; research and development; acquisition; information technology quality

5.

Product Market Effects of IFRS Adoption

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 53 Posted: 09 Aug 2018
Jimmy Downes, Vanessa Flagmeier and David Godsell
University of Nebraska at Lincoln, University of Paderborn and University of Illinois at Urbana-Champaign
Downloads 40 (434,392)

Abstract:

Loading...

financial reporting regulation, product market competition

6.

Internal Capital Market Inefficiencies, Shareholder Payout, and Abnormal Leverage

Journal of Corporate Finance, Vol. 43, 39-57, DOI.org/10.1016/j.jcorpfin.2016.12.009
Posted: 23 Aug 2018
Brooke Beyer, Jimmy Downes and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

Internal Capital Market, Foreign Cash, Dividend, Repurchase, Payout Policy, Abnormal Leverage

7.

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

Accounting Horizons, Forthcoming
Posted: 23 Aug 2018
Jimmy Downes, Tony Kang, Sohyung Kim and Cheol Lee
University of Nebraska at Lincoln, University of Nebraska - Lincoln, Brock University - Faculty of Business and Wayne State University

Abstract:

Loading...

International Accounting; IFRS; Accounting Estimates; GAAP Differences; Predicted Cash Flows