Jake Thornock

Brigham Young University

John S Hardy Professor of Accounting

Provo, UT 84602

United States

  • Brigham Young University

SCHOLARLY PAPERS

29

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26,776

SSRN CITATIONS
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Top 1,507

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821

CROSSREF CITATIONS

198

Scholarly Papers (29)

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1.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Scott Dyreng, Bradley P. Lindsey and Jake Thornock
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads 4,478 (3,811)
Citation 38

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Delaware, Tax Haven, Tax Law, Tax Aggressiveness, Corporate Governance

2.

The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 04 Feb 2009 Last Revised: 19 Sep 2012
Wayne R. Landsman, Edward L. Maydew and Jake Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,460 (10,068)
Citation 17

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IFRS, Earnings Announcements, Information Content

3.

Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 61 Posted: 11 Nov 2014 Last Revised: 26 Aug 2016
Scott Dyreng, Michelle Hanlon, Edward L. Maydew and Jake Thornock
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,409 (10,427)
Citation 87

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Corporate tax rates, tax avoidance, trend

4.

The Reputational Costs of Tax Avoidance

Contemporary Accounting Research, Vol. 31, No. 4, 2014
Number of pages: 45 Posted: 17 Jan 2012 Last Revised: 28 Sep 2017
John Gallemore, Edward L. Maydew and Jake Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,092 (13,105)
Citation 40

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reputation, tax shelters, tax avoidance, under-sheltering

5.

Investor Information Demand: Evidence from Google Searches Around Earnings Announcements

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 26 Jan 2012 Last Revised: 26 Jul 2014
Michael S. Drake, Darren T. Roulstone and Jake Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 1,862 (15,741)
Citation 89

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Information Demand, Earnings Announcements, Information Content, Price Discovery

6.

The Determinants and Consequences of Information Acquisition via EDGAR

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 14 Feb 2012 Last Revised: 21 Mar 2014
Michael S. Drake, Darren T. Roulstone and Jake Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 1,201 (30,545)
Citation 37

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Information acquisition, EDGAR, information environment

7.

Market (In)Attention and the Strategic Scheduling and Timing of Earnings Announcements

Journal of Accounting and Economics, Volume 60, Issue 1, August 2015, Pages 36–55, Rock Center for Corporate Governance at Stanford University Working Paper No. 201, Stanford University Graduate School of Business Research Paper No. 15-8
Number of pages: 48 Posted: 07 Jan 2015 Last Revised: 18 Sep 2015
Ed deHaan, Terry J. Shevlin, Terry J. Shevlin and Jake Thornock
Stanford Graduate School of Business, University of California-IrvineUniversity of California-Irvine and Brigham Young University
Downloads 1,089 (35,106)
Citation 87

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Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure

8.

Can Short Restrictions Result in More Informed Short Selling? Evidence from the 2008 Regulations

Financial Management 42 (Spring, 2013), 155-181.
Number of pages: 43 Posted: 19 Mar 2009 Last Revised: 02 Aug 2017
Adam C. Kolasinski, Adam V. Reed and Jake Thornock
Texas A&M University - Department of Finance, University of North Carolina Kenan-Flagler Business School and Brigham Young University
Downloads 874 (47,785)
Citation 22

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Financial crisis, short sales, regulation

9.

Tax Boycotts

Number of pages: 57 Posted: 30 Mar 2021 Last Revised: 03 Jul 2022
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 819 (52,297)
Citation 2

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tax boycotts, corporate tax activities, consumer survey, scanner data, foot traffic

10.

Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets

Journal of Finance, Forthcoming
Number of pages: 46 Posted: 24 Aug 2011 Last Revised: 01 Apr 2013
Michelle Hanlon, Edward L. Maydew and Jake Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 818 (52,371)
Citation 30

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Foreign Portfolio Investment, Tax Havens, Tax Evasion

11.

IRS Attention

Downloads 763 (57,468)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jake Thornock and Braden Williams
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 763 (56,645)
Citation 11

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financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jake Thornock and Braden Williams
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting

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IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL

12.

The Comovement of Investor Attention

Number of pages: 52 Posted: 06 Oct 2012 Last Revised: 16 Dec 2015
Michael S. Drake, Darren T. Roulstone, Jared N. Jennings and Jake Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business, Washington University in St. Louis and Brigham Young University
Downloads 746 (59,268)
Citation 26

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Investor attention, comovement, returns, EDGAR, Google

13.

Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 06 May 2009 Last Revised: 24 Sep 2012
Theodore E. Christensen, Theodore E. Christensen, Michael S. Drake and Jake Thornock
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Brigham Young University - Marriott School and Brigham Young University
Downloads 730 (60,967)
Citation 4

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Pro forma earnings, short selling, investor sophistication

14.

Anomaly Time

Journal of Finance forthcoming
Number of pages: 90 Posted: 10 Nov 2017 Last Revised: 08 Nov 2023
Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg and Jake Thornock
Mays Business School at Texas A&M University, University of North Carolina Kenan-Flagler Business School, University of Utah - Department of Finance and Brigham Young University
Downloads 726 (61,552)
Citation 1

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anomalies, asset pricing, information economics

15.

Earnings Virality

Downloads 627 (74,130)
Citation 7

Earnings Virality

Number of pages: 67 Posted: 09 Mar 2021 Last Revised: 01 Jun 2022
Brett Campbell, Michael S. Drake, Jake Thornock and Brady J. Twedt
Yale School of Management, Brigham Young University - Marriott School, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 627 (73,188)
Citation 7

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Earnings Virality, Viral, Social media, Earnings announcements

Earnings Virality

Journal of Accounting & Economics (JAE), Vol. 74, No. 1, 2022
Posted: 26 May 2022
Brett Campbell, Michael S. Drake, Jake Thornock and Brady J. Twedt
Yale School of Management, Brigham Young University - Marriott School, Brigham Young University and Texas A&M University - Department of Accounting

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Earnings Virality, Viral, Social media, Earnings announcements

16.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Jeffrey L. Hoopes, Jake Thornock and Braden Williams
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 626 (74,270)
Citation 1

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Sales tax, Marketplace Fairness Act

17.

Is There Information Content in Information Acquisition?

Number of pages: 61 Posted: 14 Apr 2019
Michael S. Drake, Bret A. Johnson, Darren T. Roulstone and Jake Thornock
Brigham Young University - Marriott School, George Mason University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 598 (78,610)
Citation 7

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Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR

18.

Information Flows Among Rivals and Corporate Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 56 Posted: 17 Jun 2019 Last Revised: 14 Jan 2020
Darren Bernard, Terrence Blackburne and Jake Thornock
University of Washington - Department of Accounting, Oregon State University and Brigham Young University
Downloads 577 (82,325)
Citation 8

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information acquisition, information flows, rivalry, investment, M&A

19.

The Effects of Dividend Taxation on Short Selling and Market Quality

Accounting Review, Forthcoming
Number of pages: 42 Posted: 04 Mar 2011 Last Revised: 10 Apr 2013
Jake Thornock
Brigham Young University
Downloads 532 (90,988)
Citation 14

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Taxation, Short selling, Equity lending, Ex-dividend day

20.

The Usefulness of Historical Accounting Reports

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 48 Posted: 13 Jun 2012 Last Revised: 10 Dec 2015
Michael S. Drake, Darren T. Roulstone and Jake Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 531 (91,206)
Citation 41

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EDGAR, information acquisition, usefulness, financial reports

21.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 428 (118,045)
Citation 6

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tax planning, consumer behavior, reputational costs of tax planning

22.

March Market Madness: The Impact of Value-Irrelevant Events on the Market Pricing of Earnings News

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 10 Mar 2015
Michael S. Drake, Kurt H. Gee and Jake Thornock
Brigham Young University - Marriott School, The Ohio State University and Brigham Young University
Downloads 402 (126,952)
Citation 24

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March Madness, Investor Distraction

23.

Auditor Benchmarking of Client Disclosures

Downloads 358 (144,501)

Auditor Benchmarking of Client Disclosures

Number of pages: 50 Posted: 31 Aug 2017 Last Revised: 12 Dec 2018
Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jake Thornock
Brigham Young University - Marriott School, Arizona State University, University of Washington Foster School of Business and Brigham Young University
Downloads 358 (143,443)
Citation 13

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disclosure benchmarking, audit process, information acquisition, client financial reporting, EDGAR filings

Auditor Benchmarking of Client Disclosures

Review of Accounting Studies, Forthcoming
Posted: 25 Jan 2019
Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jake Thornock
Brigham Young University - Marriott School, Arizona State University, University of Washington Foster School of Business and Brigham Young University

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disclosure benchmarking, audit process, information acquisition, client financial reporting, EDGAR filings

24.

The Internet as an Information Intermediary

Downloads 324 (160,885)
Citation 33

The Internet as an Information Intermediary

Number of pages: 52 Posted: 03 Jul 2015 Last Revised: 23 Mar 2017
Michael S. Drake, Jake Thornock and Brady J. Twedt
Brigham Young University - Marriott School, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 324 (159,830)
Citation 33

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information dissemination, internet, web coverage, price formation, earnings announcements

The Internet as an Information Intermediary

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 17-22
Posted: 23 Mar 2017
Michael S. Drake, Jake Thornock and Brady J. Twedt
Brigham Young University - Marriott School, Brigham Young University and Texas A&M University - Department of Accounting

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information dissemination, internet, web coverage, price formation, earnings announcements

25.

Looking your Worst: Downward Earnings Management after Activist Challenges

Number of pages: 49 Posted: 08 Apr 2019
Mary-Hunter McDonnell, Spencer Pierce and Jake Thornock
The Wharton School - The University of Pennsylvania, Florida State University - College of Business and Brigham Young University
Downloads 317 (164,594)
Citation 1

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earnings management, social movements, impression management, reputation, non-market strategy

26.

Explaining Tax Avoidance: Insights from Thirty Years of Research

Number of pages: 48 Posted: 09 Aug 2023
Andrew Belnap, Kaitlyn Kroeger and Jake Thornock
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - McCombs School of Business and Brigham Young University
Downloads 279 (187,992)

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Tax avoidance, unrecognized tax benefits, investment opportunities, financial constraints, agency costs, financial reporting, enforcement, fixed effects

27.

The (in)adequacy of legal contingency reporting

Number of pages: 56 Posted: 21 Nov 2023
Kevin Standridge, Abigail M. Allen and Jake Thornock
Duke University, Brigham Young University - Marriott School and Brigham Young University
Downloads 59 (608,281)

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litigation, contingent liability, securities law

28.

Internet Appendix for: 'Market (In)Attention and the Strategic Scheduling and Timing of Earnings Announcements'

Journal of Accounting & Economics (JAE), Vol. 60, No. 1, 2015
Number of pages: 25 Posted: 24 Jun 2020
Ed deHaan, Terry J. Shevlin, Terry J. Shevlin and Jake Thornock
Stanford Graduate School of Business, University of California-IrvineUniversity of California-Irvine and Brigham Young University
Downloads 51 (650,976)

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Market attention, earnings announcement timing, earnings announcement scheduling, earnings announcement notifications, strategic disclosure

29.

An Examination of Firms' Responses to Tax Forgiveness

Review of Accounting Studies, Vol. 22, No. 2, 2017
Posted: 11 Nov 2015 Last Revised: 02 Mar 2018
Terry J. Shevlin, Terry J. Shevlin, Jake Thornock and Braden Williams
University of California-IrvineUniversity of California-Irvine, Brigham Young University and University of Texas at Austin - Department of Accounting

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tax amnesty, tax enforcement