Jacob R. Thornock

Brigham Young University

Associate Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

23

DOWNLOADS
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Top 1,628

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18,248

CITATIONS
Rank 7,482

SSRN RANKINGS

Top 7,482

in Total Papers Citations

63

Scholarly Papers (23)

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 Jacob R. Thornock
Duke University - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 3,905 (2,232)
Citation 4

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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 Jacob R. Thornock
University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,099 (6,417)
Citation 27

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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
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,796 (8,406)

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Corporate tax rates, tax avoidance, trend

4.

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 Jacob R. Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 1,650 (9,653)
Citation 11

Abstract:

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Information Demand, Earnings Announcements, Information Content, Price Discovery

5.

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 Jacob R. Thornock
University of Chicago - Booth School of Business, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,485 (11,449)
Citation 8

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reputation, tax shelters, tax avoidance, under-sheltering

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 Jacob R. Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 1,013 (20,638)
Citation 1

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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 and Jacob R. Thornock
University of Washington - Michael G. Foster School of Business, University of California-Irvine and Brigham Young University
Downloads 808 (28,622)
Citation 1

Abstract:

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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 Jacob R. Thornock
Texas A&M University - Department of Finance, University of North Carolina Kenan-Flagler Business School and Brigham Young University
Downloads 757 (31,321)
Citation 8

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Financial crisis, short sales, regulation

9.

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 Jacob R. Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 708 (34,248)
Citation 1

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Foreign Portfolio Investment, Tax Havens, Tax Evasion

10.

The Comovement of Investor Attention

Number of pages: 52 Posted: 06 Oct 2012 Last Revised: 16 Dec 2015
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business, Washington University in St. Louis and Brigham Young University
Downloads 590 (43,745)

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Investor attention, comovement, returns, EDGAR, Google

11.
Downloads 583 ( 44,469)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Ohio State University (OSU) - Fisher College of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 583 (43,870)

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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
Ohio State University (OSU) - Fisher College of Business, 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.

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, Michael S. Drake and Jacob R. Thornock
University of Georgia - J.M. Tull School of Accounting, Brigham Young University - Marriott School and Brigham Young University
Downloads 571 (45,639)
Citation 1

Abstract:

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Pro forma earnings, short selling, investor sophistication

13.

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, Jacob R. 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 484 (56,289)

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Sales tax, Marketplace Fairness Act

14.

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 Jacob R. Thornock
Brigham Young University - Marriott School, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 434 (64,357)

Abstract:

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EDGAR, information acquisition, usefulness, financial reports

15.

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
Jacob R. Thornock
Brigham Young University
Downloads 343 (84,951)
Citation 1

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

16.

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 Jacob R. Thornock
Brigham Young University - Marriott School, Penn State and Brigham Young University
Downloads 314 (93,739)

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March Madness, Investor Distraction

Auditor Benchmarking of Client Disclosures

Number of pages: 50 Posted: 31 Aug 2017 Last Revised: 12 Dec 2018
Brigham Young University - Marriott School, Arizona State University, University of Washington - Foster School of Business and Brigham Young University
Downloads 265 (111,874)

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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
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

The Internet as an Information Intermediary

Number of pages: 52 Posted: 03 Jul 2015 Last Revised: 23 Mar 2017
Michael S. Drake, Jacob R. Thornock and Brady J. Twedt
Brigham Young University - Marriott School, Brigham Young University and University of Oregon - Lundquist College of Business
Downloads 190 (155,562)

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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, Jacob R. Thornock and Brady J. Twedt
Brigham Young University - Marriott School, Brigham Young University and University of Oregon - Lundquist College of Business

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

19.

Is There Information Content in Information Acquisition?

Number of pages: 61 Posted: 14 Apr 2019
Brigham Young University - Marriott School, George Mason University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and Brigham Young University
Downloads 100 (259,420)

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Information Acquisition, Investor Expectations, Sophisticated Traders, EDGAR

20.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
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 89 (279,602)

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tax planning, consumer behavior, reputational costs of tax planning

21.

Looking your Worst: Downward Earnings Management after Activist Challenges

Number of pages: 49 Posted: 08 Apr 2019
Mary-Hunter McDonnell, Spencer Pierce and Jacob R. Thornock
The Wharton School - The University of Pennsylvania, Florida State University - College of Business and Brigham Young University
Downloads 60 (348,812)

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

22.

Anomaly Time

Number of pages: 47 Posted: 10 Nov 2017 Last Revised: 22 May 2019
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina Kenan-Flagler Business School, University of Utah - Department of Finance and Brigham Young University
Downloads 4 (604,554)

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anomalies, asset pricing, hedge fund performance, information economics

23.

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, Jacob R. Thornock and Braden Williams
University of California-Irvine, Brigham Young University and University of Texas at Austin - Department of Accounting

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tax amnesty, tax enforcement