T. J. Atwood

University of Arkansas - Department of Accounting

Associate Professor

Business Bldg. 454

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 18,271

SSRN RANKINGS

Top 18,271

in Total Papers Downloads

3,957

SSRN CITATIONS
Rank 14,107

SSRN RANKINGS

Top 14,107

in Total Papers Citations

26

CROSSREF CITATIONS

56

Scholarly Papers (9)

1.

Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?

Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
Number of pages: 40 Posted: 25 Feb 2010 Last Revised: 12 Oct 2010
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,308 (21,793)
Citation 3

Abstract:

Loading...

International Financial Reporting Standards, IFRS, domestic accounting standards, GAAP, usefulness of earnings, earnings prediction, future cash flows

2.

Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows

Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Number of pages: 41 Posted: 05 Nov 2007 Last Revised: 14 Mar 2010
T. J. Atwood, Michael S. Drake and Linda A. Myers
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,137 (26,785)
Citation 15

Abstract:

Loading...

book-tax conformity, book-tax differences, usefulness of earnings, earnings persistence, future cash flows

3.

The Market Mispricing of Special Items and Accruals: One Anomaly or Two?

Number of pages: 41 Posted: 05 Jun 2005
T. J. Atwood and Hong Xie
University of Arkansas - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 430 (95,982)
Citation 2

Abstract:

Loading...

accruals, special items, mispricing, market anomalies

4.

The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows

Number of pages: 46 Posted: 27 Nov 2012
University of Arkansas - Department of Accounting, The Chinese University of Hong Kong (CUHK) - School of Accountancy, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 344 (123,537)
Citation 2

Abstract:

Loading...

International Financial Reporting Standards, U.S. GAAP, tax aggressiveness, usefulness of earnings, earnings prediction, future cash flows

5.

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 335 (127,154)
Citation 7

Abstract:

Loading...

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

6.

The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

Contemporary Accounting Research, 2017, Forthcoming
Number of pages: 57 Posted: 27 Nov 2017 Last Revised: 28 Dec 2017
T. J. Atwood and Christina Lewellen
University of Arkansas - Department of Accounting and North Carolina State University - Department of Accounting
Downloads 262 (163,893)
Citation 5

Abstract:

Loading...

Tax Avoidance, Tax Havens, Rent Extraction, Managerial Diversion, Corporate Governance

7.

U.S. Multinational Corporations’ Initial Income-Shifting Response to the TCJA

Number of pages: 41 Posted: 28 Sep 2021
T. J. Atwood and Tyler P. Johnson
University of Arkansas - Department of Accounting and University of Arkansas
Downloads 141 (283,932)

Abstract:

Loading...

Tax Cuts and Jobs Act; Tax Reform; Income Shifting, Global Intangible Low-Taxed Income; Tax Avoidance

8.

Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

Accounting Review, Vol. 87, No. 6, 2012 doi: 10.2308/accr-50222
Posted: 23 Apr 2010 Last Revised: 20 Nov 2012
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management

Abstract:

Loading...

Tax avoidance, tax systems, book-tax conformity, managerial incentives

9.

Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships

Posted: 18 Nov 1996
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Arkansas - Department of Accounting

Abstract:

Loading...