Jimmy Downes

University of Nebraska at Lincoln

1400 R St

Lincoln, NE 68588

United States

SCHOLARLY PAPERS

9

DOWNLOADS
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SSRN RANKINGS

Top 48,217

in Total Papers Downloads

1,161

SSRN CITATIONS
Rank 44,370

SSRN RANKINGS

Top 44,370

in Total Papers Citations

14

CROSSREF CITATIONS

2

Scholarly Papers (9)

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 384 (96,683)
Citation 4

Abstract:

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Derivatives, Hedge accounting, Mispricing, Other comprehensive income

2.

The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets

Number of pages: 50 Posted: 12 Jun 2020
University of Arkansas - Department of Accounting, University of Nebraska at Lincoln, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 226 (168,669)
Citation 7

Abstract:

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Tax Cuts and Jobs Act, Foreign and Domestic Acquisitions, Global intangible low-tax income

3.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 57 Posted: 31 Aug 2016 Last Revised: 17 Dec 2019
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 202 (187,408)
Citation 1

Abstract:

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Industry Financial Reporting Norms, Peer Effects, Foreign Cash Disclosure

4.

Early Evidence on the Use of Foreign Cash Following the Tax Cuts and Jobs Act of 2017

Number of pages: 51 Posted: 06 Apr 2021
Kansas State University, University of Nebraska at Lincoln, affiliation not provided to SSRN and Colorado State University, Fort Collins - Department of Accounting
Downloads 174 (213,889)
Citation 3

Abstract:

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Tax Cuts and Jobs Act; payout policy, capital investment, internal capital market

5.

High-Quality Information Technology and Capital Investment Decisions

Journal of Information Systems, Forthcoming
Number of pages: 55 Posted: 05 Jul 2019 Last Revised: 17 Dec 2019
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 123 (282,705)

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

6.

Product Market Effects of IFRS Adoption

Journal of Accounting and Public Policy, Vol. 37, 2018
Number of pages: 53 Posted: 09 Aug 2018 Last Revised: 26 Aug 2020
Jimmy Downes, Vanessa Flagmeier and David Godsell
University of Nebraska at Lincoln, University of Passau and University of Illinois at Urbana-Champaign
Downloads 52 (466,881)
Citation 3

Abstract:

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financial reporting regulation, product market competition

7.

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:

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

8.

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

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

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

Contemporary Accounting Research, Vol. 38, No. 3, Fall 2021, Available at: https://doi.org/10.1111/1911-3846.12656
Posted: 13 Jan 2017 Last Revised: 08 Sep 2021
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

Abstract:

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

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

Contemporary Accounting Research, Vol. 38, No. 3, Fall 2021, Available at: https://doi.org/10.1111/1911-3846.12656
Posted: 12 Jan 2021 Last Revised: 08 Sep 2021
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

Abstract:

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financial statement analysis, ratio analysis, accounting distortions, derivatives and hedging, cost of capital