John R. Robinson

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

32

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7,932

SSRN CITATIONS
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Top 12,212

in Total Papers Citations

76

CROSSREF CITATIONS

51

Scholarly Papers (32)

1.

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 - Department of Accounting, George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Downloads 1,718 (19,392)
Citation 15

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tax planning, financial expertise, audit committee, accounting expertise

2.

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 - Department of Accounting
Downloads 1,066 (39,309)

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3.

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 - Department of Accounting
Downloads 486 (110,007)
Citation 29

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

4.

Does Inside Debt Moderate Corporate Tax Avoidance?

National Tax Journal
Number of pages: 42 Posted: 17 Jun 2014 Last Revised: 19 Jan 2020
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting
Downloads 452 (119,941)
Citation 6

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

5.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 40 Posted: 21 Apr 2015 Last Revised: 09 Apr 2020
John (Xuefeng) Jiang, John R. Robinson and Maobin Wang
Michigan State University, Texas A&M University - Department of Accounting and University of International Business and Economics - School of Banking and Finance
Downloads 428 (127,889)
Citation 1

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income tax, IRS, Revolving door, LinkedIn, tax compliance, tax penalties, tax rate volatility

6.

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 Tech - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting
Downloads 423 (129,601)
Citation 8

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Tax capitalization, dividend taxes, dividends

7.

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 Tech - Department of Accounting and Information Systems, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 417 (131,781)

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

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 - Department of Accounting, University of Texas at Austin and George Washington University - Department of Accountancy
Downloads 388 (141,823)

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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 - Department of Accounting, 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 Tech - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting
Downloads 386 (142,681)
Citation 2

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

Posted: 24 May 2001
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Tech - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting

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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
University of Texas at Austin, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business
Downloads 221 (255,050)
Citation 10

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Uncertain tax positions, FIN 48, 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 - Department of Accounting, Indiana University - Kelley School of Business and University of Texas at Austin
Downloads 157 (347,238)
Citation 1

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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

2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Posted: 11 Feb 2011 Last Revised: 13 Oct 2020
Lisa De Simone, John R. Robinson and Bridget Stomberg
University of Texas at Austin, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business

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Effective tax rate, uncertain tax positions, tax avoidance

11.

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 - Department of Accounting
Downloads 315 (179,366)
Citation 4

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12.

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 - Department of Accounting
Downloads 298 (190,271)
Citation 4

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

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 - Department of Accounting
Downloads 256 (221,880)
Citation 2

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

14.

Taxes and Earnings Management: Evidence from the Tax Cuts and Jobs Act of 2017

Number of pages: 58 Posted: 24 Jul 2021
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting
Downloads 235 (241,364)
Citation 1

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accruals; earnings management; information environment; tax avoidance; Tax Cuts and Jobs Act of 2017

15.

'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 Tech - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting
Downloads 223 (253,709)
Citation 9

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Implicit taxes, municipal bonds, equity valuation, political rhetoric

16.

What's My Target? Individual Analyst Forecasts and Last-Chance Earnings Management

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 45 Posted: 12 Apr 2021 Last Revised: 17 May 2021
Erik Beardsley, John R. Robinson and Paul A. Wong
University of Illinois, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 206 (273,177)
Citation 8

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earnings management, consensus forecast, analyst forecasts, forecast dispersion, tax expense, analyst heterogeneity

Internal Capital and Investment: Evidence from 2012 Pension Relief

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 17 Jun 2014 Last Revised: 22 Feb 2021
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting
Downloads 175 (315,997)
Citation 6

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corporate investment; FAS 132R; pension disclosures; pension funding relief.

Internal Capital and Investment: Evidence from 2012 Pension Relief

Contemporary Accounting Research, Forthcoming
Posted: 22 Mar 2021
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
University of Nebraska-Lincoln, Clemson University - Department of Finance and Texas A&M University - Department of Accounting

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corporate investment, FAS 132R, pension disclosures, pension funding relief

18.

The Effect of Economic Nexus on Retail Competition

Number of pages: 44 Posted: 11 Oct 2023
Zackery D. Fox, John R. Robinson and Stephen A. Stewart
Brigham Young University, Texas A&M University - Department of Accounting and Trinity University - Department of Accounting
Downloads 82 (554,132)

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sales taxes, e-commerce, retail sales, South Dakota v. Wayfair

19.

Tax Savvy Executives

Posted: 15 Feb 2020
Thomas R. Kubick, Yijun Li and John R. Robinson
University of Nebraska-Lincoln, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Texas A&M University - Department of Accounting

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corporate taxes, employment history, effective tax rates, professional experience

20.

What Matters for In-House Tax Planning: Tax Function Power and Status

The Accounting Review, forthcoming
Posted: 21 May 2019 Last Revised: 02 Nov 2023
Matthew Ege, Bradford F. Hepfer and John R. Robinson
Texas A&M University - Department of Accounting, The University of Iowa - Department of Accounting and Texas A&M University - Department of Accounting

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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, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of Accounting

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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, Mays Business School Research Paper No. 3403760
Posted: 20 Jun 2019
Matthew Ege, Jennifer L. Glenn and John R. Robinson
Texas A&M University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Texas A&M University - Department of Accounting

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SEC comment letters, SEC resource constraints, financial reporting quality

22.

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 Schuchard, John R. Robinson and Bridget Stomberg
University of Tennessee, Knoxville, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business

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

23.

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 - Department of Accounting

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

24.

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 - Department of Accounting, 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

25.

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

Posted: 11 Oct 2004
Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson
University of Georgia, Virginia Tech - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting

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26.

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

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 - Department of Accounting

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Capital gains taxes, mergers and acquisitions, acquisition form

27.

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

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 - Department of Accounting

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corporate acquisitions, shareholder taxes, acquisition premiums

28.

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 Tech - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting

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dividend taxes, dividend policy, marginal investor, equity valuation

29.

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

Posted: 22 Feb 2001
Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

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30.

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 - Department of Accounting

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31.

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

Posted: 12 Sep 1999
University of Georgia, University of Texas at Austin and Texas A&M University - Department of Accounting

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32.
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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 - Department of Accounting

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Do Firms Purchase the Pooling Method?

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 - Department of Accounting

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