Thomas J. Carroll

University of Iowa - Department of Accounting

Assistant Professor

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

The Effects of Accounting Regulation on Tax Credit Utilization Propensity

Research in Accounting Regulation, Vol. 17, 2004
Posted: 12 Feb 2004
Thomas J. Linsmeier and Thomas J. Carroll
Financial Accounting Standards Board and University of Iowa - Department of Accounting

Abstract:

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Investment tax credit, deferral method of accounting, market reactions

2.

The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds

Journal of Accounting, Auditing, & Finance, Forthcoming
Posted: 17 Sep 2002
Thomas J. Carroll, Thomas J. Linsmeier and Kathy R. Petroni
University of Iowa - Department of Accounting, Financial Accounting Standards Board and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Abstract:

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closed-end mutual funds, fair value accounting, financial instruments