Dr. Jimmy Downes received his Ph.D. in accounting from the Spears School of Business at Oklahoma State University in 2014. Prior to receiving his Ph.D., Dr. Downes worked in public accounting for a Big 4 Firm for two years. He currently holds an active CPA license. His research interests include economic transactions of multinational firms, accounting for derivatives and international accounting. He teaches financial accounting.
Recent Publications:
Campbell, J., J. D’Adduzio, J. Downes, and S. Utke. 2020. Do Debt Investors Adjusted Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges. Contemporary Accounting Research. (in-press). https://doi.org/10.1111/1911-3846.12656
Bjornsen, M., J. Downes, T. Omer. 2020. The consequences of deviating from financial reporting industry norms: Evidence from the disclosure of foreign cash. Journal of Accounting and Public Policy, Volume 21, Issue 5.
Abernathy, J., B. Beyer, J. Downes, E. Rapley. 2020. High-Quality Information Technology and Capital Investment Decisions. Journal of Information Systems, 34(1): 1-29.
Downes, J., M. Mathis, L. Kutcher. 2020. Firm-Specific Currency Exposure, Repatriation, and the Market Value of Repatriation Taxes. The Journal of the American Taxation Association, 42(2): 29-56.
Downes, J. T. Kang, S. Kim, C. Lee. 2019. Does the Mandatory Adoption of IFRS Improve the association between Accruals and Cash Flows? Evidence from Accounting Estimates. Accounting Horizons, 33(1): 39-59.
Downes, J., V. Flagmeier, D. Godsell. 2018. Product Market Effects of IFRS Adoption. Journal of Accounting and Public Policy, 37(5),376-401.
Cooper, L.A., J. Downes. R. Rao. 2018. Short term real earnings management prior to stock repurchases. Review of Quantitative Accounting and Finance, Volume 50, Issue 1, Pages 95-128.
Beyer, B., J. Downes, E. Rapley. 2017. Internal capital market inefficiencies, shareholder payout, and abnormal leverage, Journal of Corporate Finance, Volume 43, Pages 39-57.
Campbell, J., J. Downes, and W. Schwartz. 2015. Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20: 934-975.