Benjamin Yost

Boston College - Department of Accounting

Carroll School of Management

140 Commonwealth Avenue

Chestnut Hill, MA 02467

United States

  • Boston College - Department of Accounting

SCHOLARLY PAPERS

14

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6,926

TOTAL CITATIONS
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Top 9,264

in Total Papers Citations

194

Scholarly Papers (14)

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1.

When Does the Peer Information Environment Matter?

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, pp. 183-214, November 2017
Number of pages: 68 Posted: 04 Mar 2016 Last Revised: 03 Dec 2017
Nemit Shroff, Rodrigo S. Verdi and Benjamin Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Department of Accounting
Downloads 1,219 (37,273)
Citation 110

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Disclosure; Externalities; Regulation; Cost of Capital; Financial Accounting; Bonds; IPOs; SEOs

2.

Litigation Risk and Strategic M&A Valuations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 25 Jun 2021 Last Revised: 03 Jan 2024
Claudia Imperatore, Gabriel Pundrich, Rodrigo S. Verdi and Benjamin Yost
Bocconi University - Department of Accounting, University of Florida, Massachusetts Institute of Technology (MIT) and Boston College - Department of Accounting
Downloads 939 (54,151)
Citation 1

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Mergers and acquisitions; Appraisal laws; Fairness opinions; Valuation

3.

Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity

Number of pages: 70 Posted: 26 Aug 2022 Last Revised: 12 Aug 2024
Farzana Afrin, Jinhwan Kim, Sugata Roychowdhury and Benjamin Yost
California State University, Fullerton, Stanford Graduate School of Business, Northwestern University Kellogg School of Management and Boston College - Department of Accounting
Downloads 762 (71,887)
Citation 1

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Spillovers, product market competition, supply chains, mergers and acquisitions JEL classification: D22, D62, D83, G34, L14, M41

4.

CEO Tax Effects on Acquisition Structure and Value

Forthcoming in The Accounting Review, March 2021
Number of pages: 56 Posted: 16 Jul 2018 Last Revised: 08 Mar 2020
Michelle Hanlon, Rodrigo S. Verdi and Benjamin Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Department of Accounting
Downloads 750 (73,408)
Citation 17

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5.

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As

Downloads 734 (75,508)
Citation 18

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As

Journal of Accounting Research [58(5): 1249-1297 (December 2020)]
Number of pages: 62 Posted: 16 Apr 2018 Last Revised: 28 Dec 2020
Jinhwan Kim, Rodrigo S. Verdi and Benjamin Yost
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) and Boston College - Department of Accounting
Downloads 734 (74,326)
Citation 18

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corporate disclosures; internalizing externalities; mergers and acquisitions

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As

Journal of Accounting Research, Volume 58, Issue 2, Stanford University Graduate School of Business Research Paper
Posted: 15 Mar 2021
Jinhwan Kim, Rodrigo S. Verdi and Benjamin Yost
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) and Boston College - Department of Accounting

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corporate disclosures; internalizing externalities; mergers and acquisitions

6.

Firm Visibility and Acquisition Likelihood: Evidence from Seeking Alpha Coverage

Number of pages: 60 Posted: 25 Jul 2023 Last Revised: 09 Apr 2025
Pu Gu, Benjamin Yost and Yuan Zou
Boston College, Boston College - Department of Accounting and Harvard University - Business School (HBS)
Downloads 520 (116,845)

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Firm visibility, mergers and acquisitions, Seeking Alpha, social media

7.

Corner-Cutters: Personally Tax Aggressive Executives and Corporate Regulatory Violations

Number of pages: 59 Posted: 25 Apr 2023
Benjamin Yost and Enshuai Yu
Boston College - Department of Accounting and Boston College - Carroll School of Management
Downloads 464 (134,223)

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8.

Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 56 Posted: 23 Oct 2017 Last Revised: 27 Oct 2017
Benjamin Yost
Boston College - Department of Accounting
Downloads 413 (153,764)
Citation 28

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Capital Gains Taxes, Compensation, Corporate Risk-Taking

9.

Does Tax Enforcement Deter Managers’ Self-Dealing?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 29 Jul 2020 Last Revised: 26 Apr 2022
Benjamin Yost and Susan Shu
Boston College - Department of Accounting and Boston College
Downloads 364 (177,139)
Citation 12

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IRS, Monitoring, Tax Evasion, Stock Gifts, Insider Trading

10.

Do Tax-Based Proprietary Costs Discourage Public Listing?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 70 Posted: 13 Apr 2021 Last Revised: 10 Oct 2022
Benjamin Yost
Boston College - Department of Accounting
Downloads 313 (208,624)
Citation 7

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IRS, proprietary costs, public ownership structure, IPO, FIN 48, Schedule UTP

11.

CEO Taxes and Share Pledging

Number of pages: 51 Posted: 31 Jan 2025
Jon Underwood and Benjamin Yost
University of Iowa - Department of Accounting and Boston College - Department of Accounting
Downloads 146 (430,181)

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share pledging, capital gains taxes, CEO, compensation

12.

Capital Gains Taxes and IPOs: The Value of Stock as Acquisition Currency

Number of pages: 66 Posted: 03 Jan 2025
Benjamin Yost and Enshuai Yu
Boston College - Department of Accounting and Boston College - Carroll School of Management
Downloads 140 (445,043)

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Initial public offerings, Capital gains taxes, Mergers and acquisitions JEL classifications: G32, G34, H24, H32, H71

13.

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Number of pages: 69 Posted: 06 May 2025
Mark T Bradshaw, Chenyang Ma, Benjamin Yost and Yuan Zou
Boston College, Harvard Business School, Boston College - Department of Accounting and Harvard University - Business School (HBS)
Downloads 83 (656,098)

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Generative AI, Seeking Alpha, equity research, large language models, GPT

14.

Treading Lightly: Peer Firms' Strategic Nondisclosure during Merger Antitrust Reviews

Number of pages: 47 Posted: 03 Apr 2025
Farzana Afrin, Natalie Berfeld, Mark Piorkowski, Lauren Vollon and Benjamin Yost
California State University, Fullerton, Boston College - Carroll School of Management, Indiana University - Kelley School of Business, University of Notre Dame - Mendoza College of Business and Boston College - Department of Accounting
Downloads 79 (670,645)

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mergers and acquisitions, antitrust, peer firm disclosures