Ayers, Benjamin C.

17 catalog papers. Name-matched publications do not establish a verified researcher identity.

University of Georgia

Publications

• Tax Reporting Behavior Under Audit Certainty† — Contemporary Accounting Research 2019
• Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax Planning† — Contemporary Accounting Research 2018
• Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings — The Accounting Review 2015
• Hometown advantage: The effects of monitoring institution location on financial reporting discretion — Journal of Accounting and Economics 2011
• Investor Trading and the Post-Earnings-Announcement Drift — The Accounting Review 2011
• Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes — Contemporary Accounting Research 2010
• Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations — Contemporary Accounting Research 2010
• Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* — Contemporary Accounting Research 2010
• Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality* — Contemporary Accounting Research 2009
• Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-in Effect* — Contemporary Accounting Research 2007
• Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets — The Accounting Review 2006
• The Effect of Shareholder‐Level Capital Gains Taxes on Acquisition Structure — The Accounting Review 2004
• Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation — The Journal of Finance 2003
• Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings — Review of Accounting Studies 2003
• The Effect of Shareholder‐Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993 — The Accounting Review 2002
• Do Firms Purchase the Pooling Method? — Review of Accounting Studies 2002
• Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?* — Contemporary Accounting Research 2000