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Ayers, Benjamin C.'s
Scholarly Papers
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Total
Downloads
8,697 |
Total
Citations
148 |
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1.
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Ayers, Benjamin C.
University of Georgia Jiang, John (Xuefeng)
Michigan State University Yeung, P. Eric
Cornell University - Samuel Curtis Johnson Graduate School of Management
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12 Dec 05
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Last Revised:
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13 Nov 09
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2,326
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27
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Discretionary accruals, Earnings management, Earnings benchmarks
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2.
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Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality
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Ayers, Benjamin C.
University of Georgia Jiang, John (Xuefeng)
Michigan State University Laplante, Stacie Kelley
University of Georgia
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Posted:
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15 Sep 06
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Last Revised:
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21 Oct 10
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1,294
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28
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Ayers, Benjamin C.
University of Georgia Jiang, John (Xuefeng)
Michigan State University Laplante, Stacie Kelley
University of Georgia
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27 Oct 08
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21 Oct 10
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taxable income, book income, information content, tax planning, earnings quality
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Ayers, Benjamin C.
University of Georgia Jiang, John (Xuefeng)
Michigan State University Laplante, Stacie Kelley
University of Georgia
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15 Sep 06
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Last Revised:
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27 Oct 08
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1,294
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book-tax conformity, information content, taxable income, book income, tax planning, earnings qualtiy
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3.
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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924
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4.
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Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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Posted:
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16 Aug 01
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Last Revised:
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16 Oct 01
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783
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4
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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261
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4
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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522
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4
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Analyst following; Institutional ownership; Regulation FD; Price leads of earnings
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5.
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Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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Posted:
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29 Feb 00
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Last Revised:
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26 Jul 00
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601
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8
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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601
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6.
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Ayers, Benjamin C.
University of Georgia Li, Oliver Zhen
National University of Singapore Yeung, P. Eric
Cornell University - Samuel Curtis Johnson Graduate School of Management
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20 Sep 08
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Last Revised:
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17 Sep 11
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589
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5
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Investor Trading, Post Earnings Announcement Drift
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7.
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Ayers, Benjamin C.
University of Georgia Laplante, Stacie Kelley
University of Georgia McGuire, Sean T.
Texas A&M University - Department of Accounting
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17 Dec 08
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Last Revised:
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06 Jan 12
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389
(35,318)
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12
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Credit ratings, taxable income, book income, tax planning
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8.
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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366
(38,044)
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25
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Tax capitalization, dividend taxes, dividends
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9.
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The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses
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Versions (2)
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hide multiple versions |
Export Bibliographic Info |
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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Posted:
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25 Apr 00
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Last Revised:
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16 Oct 01
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303
(47,662)
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6
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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303
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10.
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Ayers, Benjamin C.
University of Georgia Laplante, Stacie Kelley
University of Georgia Schwab, Casey
University of Georgia
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282
(52,032)
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6
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Tax deferral, tax planning, firm value, future profitability, returns
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11.
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Ayers, Benjamin C.
University of Georgia Ramalingegowda, Santhosh
University of Georgia - Terry College of Business Yeung, P. Eric
Cornell University - Samuel Curtis Johnson Graduate School of Management
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11 Apr 10
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Last Revised:
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01 Feb 11
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213
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6
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Reporting discretion, Institutional investors, Geographic location, Corporate governance, Earnings management
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12.
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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14 Apr 03
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Last Revised:
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06 Jul 08
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171
(87,048)
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1
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Implicit taxes, municipal bonds, equity valuation, political rhetoric
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13.
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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170
(87,545)
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4
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capital gains taxes, lock-in effect, mergers and acquisitions
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14.
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Ayers, Benjamin C.
University of Georgia Li, Oliver Zhen
National University of Singapore Robinson, John R.
University of Texas at Austin
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158
(93,554)
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6
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Taxation, Dividend tax capitalization, Lock-in effect, Trading volume
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15.
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Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
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Ayers, Benjamin C.
University of Georgia Call, Andrew C.
University of Georgia Schwab, Casey
University of Georgia
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Posted:
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12 Jan 13
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Last Revised:
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27 Feb 13
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128
(112,137)
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Ayers, Benjamin C.
University of Georgia Call, Andrew C.
University of Georgia Schwab, Casey
University of Georgia
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39
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cash flow forecasts, tax planning
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Ayers, Benjamin C.
University of Georgia Call, Andrew C.
University of Georgia Schwab, Casey
University of Georgia
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89
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cash flow forecasts, tax planning
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16.
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Nesbitt, Wayne
University of Georgia - J.M. Tull School of Accounting Ayers, Benjamin C.
University of Georgia
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17.
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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18.
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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Capital gains taxes, mergers and acquisitions, acquisition form
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19.
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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corporate acquisitions, shareholder taxes, acquisition premiums
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20.
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Ayers, Benjamin C.
University of Georgia Cloyd, C. Bryan
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems Robinson, John R.
University of Texas at Austin
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dividend taxes, dividend policy, marginal investor, equity valuation
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21.
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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22.
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Ayers, Benjamin C.
University of Georgia Kachelmeier, Steven J.
University of Texas at Austin - Department of Accounting Robinson, John R.
University of Texas at Austin
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23.
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Do Firms Purchase the Pooling Method?
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Show Abstracts |
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Versions (2)
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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Posted:
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18 Aug 98
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Last Revised:
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13 Mar 03
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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0
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corporate acquisitions, accounting choice, pooling-of-interests accounting
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Ayers, Benjamin C.
University of Georgia Lefanowicz, Craig E.
University of Virginia (UVA) - McIntire School of Commerce Robinson, John R.
University of Texas at Austin
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0
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24.
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Ayers, Benjamin C.
University of Georgia Freeman, Robert N.
University of Texas at Austin
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25.
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Ayers, Benjamin C.
University of Georgia
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