T. J. Atwood

University of Arkansas - Department of Accounting

Associate Professor

Business Bldg. 454

Fayetteville, AR 72701

United States

  • University of Arkansas - Department of Accounting

SCHOLARLY PAPERS

9

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SSRN CITATIONS
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Top 13,437

in Total Papers Citations

52

CROSSREF CITATIONS

58

Scholarly Papers (9)

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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
T. J. Atwood, Michael S. Drake, James N. Myers and Linda A. Myers
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 1,366 (27,060)
Citation 7

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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 1,198 (32,778)
Citation 26

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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 491 (107,285)
Citation 2

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accruals, special items, mispricing, market anomalies

4.

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
T. J. Atwood, Jimmy Downes, Jodi Henley and Mollie Mathis
University of Arkansas - Department of Accounting, University of Nebraska at Lincoln, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 471 (112,722)
Citation 9

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

5.

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
T. J. Atwood, Ying Cao, Michael S. Drake and Linda A. Myers
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 392 (139,502)
Citation 2

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

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 318 (175,351)
Citation 5

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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 287 (196,719)
Citation 2

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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
T. J. Atwood, Michael S. Drake, James N. Myers and Linda A. Myers
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

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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
Marjorie K. Shelley, Thomas C. Omer and T. J. Atwood
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and University of Arkansas - Department of Accounting

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