John R. Robinson

Texas A&M University

Professor

mail stop 4353

Mays School of Business

college state, TX 77843-4353

United States

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 7,581

in Total Papers Downloads

5,833

CITATIONS
Rank 9,767

SSRN RANKINGS

Top 9,767

in Total Papers Citations

56

Scholarly Papers (28)

1.

The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions

Number of pages: 32 Posted: 28 Sep 1999
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University
Downloads 1,006 (21,151)
Citation 11

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2.

Tax Planning and Financial Expertise in the Audit Committee

Number of pages: 40 Posted: 14 Sep 2012
John R. Robinson, Yanfeng Xue and May H. Zhang
Texas A&M University, George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Downloads 935 (23,513)
Citation 4

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tax planning, financial expertise, audit committee, accounting expertise

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 37 Posted: 05 Aug 2011 Last Revised: 28 Sep 2013
Lisa De Simone, John R. Robinson and Bridget Stomberg
Stanford Graduate School of Business, Texas A&M University and Indiana University - Kelley School of Business
Downloads 166 (177,510)
Citation 3

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Uncertain tax positions, FIN 48, tax avoidance

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Number of pages: 36 Posted: 11 Feb 2011 Last Revised: 28 Sep 2013
Lisa De Simone, John R. Robinson and Bridget Stomberg
Stanford Graduate School of Business, Texas A&M University and Indiana University - Kelley School of Business
Downloads 133 (213,554)
Citation 13

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Effective tax rate, uncertain tax positions, tax avoidance

Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor

Number of pages: 39 Posted: 31 Jan 2011 Last Revised: 28 Sep 2013
John R. Robinson, Bridget Stomberg and Lisa De Simone
Texas A&M University, Indiana University - Kelley School of Business and Stanford Graduate School of Business
Downloads 131 (216,259)

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Effective Tax Rate, Uncertain Tax Positions, Tax Avoidance

4.

Capitalization of Shareholder Taxes in Stock Prices: Evidence from the Revenue Reconciliation Act of 1993

Number of pages: 26 Posted: 01 Dec 2000
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University
Downloads 395 (72,915)
Citation 8

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Tax capitalization, dividend taxes, dividends

5.

Does Ownership Structure Affect Corporations' Responses to Lower Dividend Tax Rates? An Analysis of Public and Private Banks

Number of pages: 41 Posted: 30 May 2005
C. Bryan Cloyd, John R. Robinson and Connie D. Weaver
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, Texas A&M University and Texas A&M University - Department of Accounting
Downloads 364 (80,211)
Citation 1

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Dividend policy, dividend taxes, Closely-held corporations, Bank holding companies

6.

Does Inside Debt Moderate Corporate Tax Avoidance?

Number of pages: 45 Posted: 17 Jun 2014
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University
Downloads 355 (82,565)
Citation 2

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Tax risk, tax avoidance, inside debt, executive compensation, CFO incentives

7.
Downloads 351 ( 83,646)
Citation 1

Mandated Compensation Disclosures and CEO Pay

Number of pages: 54 Posted: 27 Jul 2009
John R. Robinson, Yong Yu and Yanfeng Xue
Texas A&M University, University of Texas at Austin and George Washington University - Department of Accountancy
Downloads 351 (82,994)
Citation 1

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executive compensation, mandatory disclosures, noncompliance

Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations

Accounting Review, Forthcoming
Posted: 01 Sep 2009 Last Revised: 27 Jun 2011
John R. Robinson, Yanfeng Xue and Yong Yu
Texas A&M University, George Washington University - Department of Accountancy and University of Texas at Austin

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Executive compensation, mandatory disclosures, noncompliance.

The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses

Number of pages: 45 Posted: 25 Apr 2000
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University
Downloads 350 (83,294)
Citation 11

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The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses

National Tax Journal, Vol. 54, No. 1, pp. 27-55, March 2001
Posted: 24 May 2001
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University

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9.

Regulation FD: A Review and Synthesis of the Academic Literature

Accounting Horizons, Forthcoming
Number of pages: 49 Posted: 19 Oct 2012 Last Revised: 13 Jun 2013
Adam S. Koch, Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and Texas A&M University
Downloads 331 (89,433)
Citation 6

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Regulation Fair Disclosure (Reg FD), Financial Analysts, Earnings Guidance, Capital Markets

10.

Capital Gains Taxes and IPO Under-Pricing

Number of pages: 40 Posted: 15 Mar 2006
Katrina Ellis, Oliver Zhen Li and John R. Robinson
Government of the Commonwealth of Australia - Australian Prudential Regulation Authority (APRA), National University of Singapore (NUS) and Texas A&M University
Downloads 258 (116,875)
Citation 1

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11.

Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect

Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Number of pages: 51 Posted: 31 Jan 2007
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University
Downloads 257 (117,326)
Citation 11

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capital gains taxes, lock-in effect, mergers and acquisitions

12.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 44 Posted: 21 Apr 2015 Last Revised: 04 Feb 2017
John (Xuefeng) Jiang, John R. Robinson and Maobin Wang
Michigan State University - Department of Accounting & Information Systems, Texas A&M University and University of International Business and Economics - School of Banking and Finance
Downloads 236 (128,003)

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tax, IRS, Revolving door, LinkedIn, tax avoidance, tax penalties, effective tax rate, book tax differences

13.

Tax Induced Trading Around the Taxpayer Relief Act of 1997

Number of pages: 39 Posted: 24 Oct 2006
Benjamin C. Ayers, Oliver Zhen Li and John R. Robinson
University of Georgia, National University of Singapore (NUS) and Texas A&M University
Downloads 203 (147,908)
Citation 10

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Taxation, Dividend tax capitalization, Lock-in effect, Trading volume

14.

'Read My Lips...': Does the Tax Rhetoric of Presidential Candidates Affect Security Prices?

McCombs Research Paper Series No. ACC-02-03
Number of pages: 31 Posted: 14 Apr 2003 Last Revised: 06 Jul 2008
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University
Downloads 197 (152,113)
Citation 9

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Implicit taxes, municipal bonds, equity valuation, political rhetoric

15.

Internal Capital and Investment: Evidence from 2012 Pension Relief

Number of pages: 53 Posted: 17 Jun 2014 Last Revised: 10 Oct 2014
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University
Downloads 120 (230,316)
Citation 1

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Financial constraints, financial flexibility, corporate investment, pension funding, pension regulation

16.

Tax Function Influence: The Case of Power and Status

Number of pages: 54 Posted: 21 May 2019 Last Revised: 16 Jun 2019
Matthew Ege, Bradford F. Hepfer and John R. Robinson
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 45 (400,832)

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social hierarchy, power, status, tax function

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming, Mays Business School Research Paper No. 3137092
Posted: 19 Mar 2019
Matthew Ege, Jennifer L. Glenn and John R. Robinson
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University

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SEC Comment Letters, SEC Resource Constraints, Financial Reporting Quality

Unexpected SEC Resource Constraints and Comment Letter Quality

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Matthew Ege, Jennifer L. Glenn and John R. Robinson
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University

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SEC comment letters, SEC resource constraints, financial reporting quality

18.

How Do CEO Incentives Affect Corporate Tax Planning and Financial Reporting of Income Taxes?

Review of Accounting Studies,Vol. 21, No. 2, 2016
Posted: 13 Feb 2013 Last Revised: 17 Mar 2017
Kathleen Powers, John R. Robinson and Bridget Stomberg
University of Tennessee, Knoxville - College of Business Administration, Texas A&M University and Indiana University - Kelley School of Business

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Effective tax rate, Performance metrics, Executive compensation, After-tax compensation

19.

The Effect of Quarterly Earnings Guidance on Share Values in Corporate Acquisitions

Journal of Corporate Finance, Vol. 18, No. 5, 2012
Posted: 18 Oct 2012
Adam S. Koch, Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and Texas A&M University

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Earnings Guidance, Acquisition Premiums, Management Myopia, Mergers and Acquisitions

20.

Performance Measurement of Corporate Tax Departments

The Accounting Review, Vol. 85, No. 3, May 2010
Posted: 30 Jul 2007 Last Revised: 25 Jan 2014
John R. Robinson, Stephanie A. Sikes and Connie D. Weaver
Texas A&M University, University of Pennsylvania - Accounting Department and Texas A&M University - Department of Accounting

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Tax department, effective tax rate, profit centers, managerial incentives

21.

Read My Lips. . .: Does the Tax Rhetoric of Presidential Candidates Affect Security Prices?

Journal of Law and Economics, Forthcoming
Posted: 11 Oct 2004
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University

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22.

The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure

The Accounting Review, Vol. 79, No. 4, October 2004
Posted: 02 Jun 2004
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University

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Capital gains taxes, mergers and acquisitions, acquisition form

23.

Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation

Journal of Finance, Forthcoming
Posted: 22 Jul 2003
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University

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corporate acquisitions, shareholder taxes, acquisition premiums

24.

The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993

The Accounting Review, Vol. 77, No. 4, October 2002
Posted: 05 Sep 2002
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University

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dividend taxes, dividend policy, marginal investor, equity valuation

25.

Multiple Bids, Management Opposition, and the Market for Corporate Control

Financial Review, Vol. 35, No. 4, November 2000
Posted: 22 Feb 2001
Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce and Texas A&M University

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26.

The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting

Posted: 29 Sep 1999
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University

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27.

Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments

Journal of the American Taxation Association, Fall 1999
Posted: 12 Sep 1999
University of Georgia, University of Texas at Austin - Department of Accounting and Texas A&M University

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Do Firms Purchase the Pooling Method?

Posted: 18 Aug 1998
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University

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Do Firms Purchase the Pooling Method?

Review of Accounting Studies, Vol. 7, No. 1, pp. 5-32, March 2002
Posted: 13 Mar 2003
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University

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corporate acquisitions, accounting choice, pooling-of-interests accounting