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- Publications
- Influence
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS
- Wayne R. Landsman, Edward L. Maydew, Jacob R. Thornock
- Business
- 14 April 2011
This study examines whether the information content of earnings announcements – abnormal return volatility and abnormal trading volume – increases in countries following mandatory IFRS adoption, and… Expand
Investor Information Demand: Evidence from Google Searches Around Earnings Announcements
- M. Drake, D. Roulstone, Jacob R. Thornock
- Business, Economics
- 24 January 2012
The objective of this study is to investigate factors that influence investor information demand around earnings announcements and to provide insights into how variation in information demand impacts… Expand
The Reputational Costs of Tax Avoidance
- John B Gallemore, Edward L. Maydew, Jacob R. Thornock
- Economics
- 1 July 2013
We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has posited that reputational costs partially… Expand
Market (In)Attention and the Strategic Scheduling and Timing of Earnings Announcements
- Ed deHaan, T. Shevlin, Jacob R. Thornock
- Business
- 3 March 2015
We investigate whether managers “hide” bad news by announcing earnings during periods of low attention, or by providing less forewarning of an upcoming earnings announcement. Our findings are… Expand
Changes in corporate effective tax rates over the past 25 years
- Scott D. Dyreng, M. Hanlon, Edward L. Maydew, Jacob R. Thornock
- Economics
- 1 June 2017
We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, the decline… Expand
Exploring the Role Delaware Plays as a Domestic Tax Haven
- Scott D. Dyreng, Bradley P. Lindsey, Jacob R. Thornock
- Economics
- 1 June 2013
We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate subsidiaries in Delaware and that a Delaware-based… Expand
The Determinants and Consequences of Information Acquisition via EDGAR
- M. Drake, D. Roulstone, Jacob R. Thornock
- Business
- 1 September 2015
Using a novel dataset that tracks all web traffic on the SEC’s EDGAR servers from 2008-2011, we examine the determinants and capital market consequences of investor information acquisition of SEC… Expand
Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years
- Scott D. Dyreng, M. Hanlon, Edward L. Maydew, Jacob R. Thornock
- Business
- 25 August 2016
We investigate systematic changes in corporate effective tax rates over the past 25 years and find that effective tax rates have decreased significantly. Contrary to conventional wisdom, we find that… Expand
The Internet as an Information Intermediary
- M. Drake, Jacob R. Thornock, Brady Twedt
- Economics
- 8 April 2017
The internet is an enormous and growing source of information for investors about the opinions of others. Virtually any individual with internet access can express opinions about firms and… Expand