Jacob R. Thornock

Brigham Young University

Associate Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 1,630

in Total Papers Downloads

15,615

CITATIONS
Rank 7,413

SSRN RANKINGS

Top 7,413

in Total Papers Citations

64

Scholarly Papers (18)

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, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 2,696 (2,037)
Citation 4

Abstract:

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 1,722 (5,787)
Citation 28

Abstract:

IFRS, Earnings Announcements, Information Content

3.

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 1,233 (9,308)
Citation 11

Abstract:

Information Demand, Earnings Announcements, Information Content, Price Discovery

4.

The Reputational Costs of Tax Avoidance

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 17 Jan 2012 Last Revised: 07 Oct 2013
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 777 (12,872)
Citation 8

Abstract:

reputation, tax shelters, tax avoidance, under-sheltering

5.

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 736 (20,468)
Citation 1

Abstract:

Information acquisition, EDGAR, information environment

6.

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 650 (27,661)
Citation 9

Abstract:

Financial crisis, short sales, regulation

7.

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 542 (30,619)
Citation 1

Abstract:

Foreign Portfolio Investment, Tax Havens, Tax Evasion

8.
Downloads 494 ( 45,804)

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, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 494 (45,233)

Abstract:

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, Brigham Young University and University of Texas at Austin - Department of Accounting

Abstract:

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

9.

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 384 (34,704)
Citation 1

Abstract:

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

10.

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, Brigham Young University - Marriott School and Brigham Young University
Downloads 362 (45,228)
Citation 1

Abstract:

Pro forma earnings, short selling, investor sophistication

11.

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, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 329 (10,031)

Abstract:

Corporate tax rates, tax avoidance, trend

12.

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 300 (45,117)

Abstract:

Investor attention, comovement, returns, EDGAR, Google

13.

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 277 (76,831)

Abstract:

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

14.

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, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 236 (58,716)

Abstract:

Sales tax, Marketplace Fairness Act

15.

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 196 (64,989)

Abstract:

EDGAR, information acquisition, usefulness, financial reports

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, Stanford University - Graduate School of Business and Brigham Young University
Downloads 141 (100,668)

Abstract:

March Madness, Investor Distraction

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 121 (194,721)

Abstract:

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 Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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

18.

An Examination of Firms' Responses to Tax Forgiveness

Number of pages: 56 Posted: 11 Nov 2015
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
Downloads 0 (145,774)

Abstract:

tax amnesty, tax enforcement