Benjamin C. Ayers

University of Georgia

Assistant Professor

Athens , GA 30602

United States

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 2,703

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10,483

CITATIONS
Rank 3,585

SSRN RANKINGS

Top 3,585

in Total Papers Citations

151

Scholarly Papers (27)

1.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
Benjamin C. Ayers, John (Xuefeng) Jiang and P. Eric Yeung
University of Georgia, Michigan State University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,457 (3,465)
Citation 27

Abstract:

Discretionary accruals, Earnings management, Earnings benchmarks

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
University of Georgia, Michigan State University and University of Wisconsin - Madison
Downloads 1,663 (7,049)
Citation 26

Abstract:

book-tax conformity, information content, taxable income, book income, tax planning, earnings qualtiy

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No.1, pp. 1-44, 2009
Posted: 27 Oct 2008 Last Revised: 21 Oct 2010
University of Georgia, Michigan State University and University of Wisconsin - Madison

Abstract:

taxable income, book income, information content, tax planning, earnings quality

3.

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 954 (16,815)
Citation 9

Abstract:

Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership

Number of pages: 32 Posted: 16 Aug 2001
Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin
Downloads 560 (36,427)
Citation 4

Abstract:

Analyst following; Institutional ownership; Regulation FD; Price leads of earnings

Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership

Number of pages: 31 Posted: 17 Aug 2001
Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin
Downloads 268 (88,774)
Citation 4

Abstract:

5.

Investor Trading and the Post Earnings Announcement Drift

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ; The Accounting Review, Forthcoming
Number of pages: 46 Posted: 20 Sep 2008 Last Revised: 17 Sep 2011
Benjamin C. Ayers, Oliver Zhen Li and P. Eric Yeung
University of Georgia, National University of Singapore and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 686 (26,077)
Citation 8

Abstract:

Investor Trading, Post Earnings Announcement Drift

Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?

Number of pages: 28 Posted: 01 Mar 2000
Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin
Downloads 648 (29,949)
Citation 8

Abstract:

Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?

Contemporary Accounting Research, Summer 2000
Posted: 29 Feb 2000
Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin

Abstract:

7.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
Benjamin C. Ayers, Stacie Kelley Laplante and Sean T. McGuire
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 493 (35,832)
Citation 12

Abstract:

Credit ratings, taxable income, book income, tax planning

8.

Does Tax Deferral Enhance Firm Value?

Number of pages: 51 Posted: 24 Dec 2011
Benjamin C. Ayers, Stacie Kelley Laplante and Casey M. Schwab
University of Georgia, University of Wisconsin - Madison and Indiana University - Kelley School of Business - Department of Accounting
Downloads 417 (46,541)
Citation 5

Abstract:

Tax deferral, tax planning, firm value, future profitability, returns

9.

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 374 (59,412)
Citation 24

Abstract:

Tax capitalization, dividend taxes, dividends

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

Number of pages: 47 Posted: 12 Jan 2013 Last Revised: 20 Aug 2013
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
University of Georgia, Arizona State University (ASU) - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting
Downloads 174 (136,592)

Abstract:

cash flow forecasts, tax planning

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 48 Posted: 13 Feb 2013
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
University of Georgia, Arizona State University (ASU) - School of Accountancy and Indiana University - Kelley School of Business - Department of Accounting
Downloads 163 (144,793)

Abstract:

cash flow forecasts, tax planning

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 328 (70,776)
Citation 7

Abstract:

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

Abstract:

12.

Hometown Advantage: The Effects of Monitoring Institution Location on Financial Reporting Discretion

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 11 Apr 2010 Last Revised: 01 Feb 2011
Benjamin C. Ayers, Santhosh Ramalingegowda and P. Eric Yeung
University of Georgia, University of Georgia - Terry College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 268 (82,083)
Citation 8

Abstract:

Reporting discretion, Institutional investors, Geographic location, Corporate governance, Earnings management

13.

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 180 (119,593)
Citation 5

Abstract:

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

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 180 (127,831)
Citation 1

Abstract:

Implicit taxes, municipal bonds, equity valuation, political rhetoric

15.

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 and Texas A&M University
Downloads 173 (128,484)
Citation 6

Abstract:

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

16.

Taxpayer Behavior under Audit Certainty

Number of pages: 46 Posted: 23 May 2015 Last Revised: 28 Jun 2016
Benjamin C. Ayers, Jeri K. Seidman and Erin Towery
University of Georgia, University of Virginia - McIntire School of Commerce and University of Georgia
Downloads 71 (149,473)

Abstract:

Tax examination; Internal Revenue Service; Coordinated Industry Case program; Tax avoidance

17.

Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings

Accounting Review, Vol. 90, No. 1, January 2015
Posted: 13 Jun 2013 Last Revised: 08 Jan 2015
Benjamin C. Ayers, Casey M. Schwab and Steven Utke
University of Georgia, Indiana University - Kelley School of Business - Department of Accounting and University of Connecticut - Department of Accounting

Abstract:

Permanently Reinvested Earnings, Mandatory Disclosure, Voluntary Disclosure, Tax

18.

Tax Planning and Managers’ Preference for Smooth Earnings

2013 American Taxation Association Midyear Meeting: Research Forum
Posted: 14 Feb 2013
Wayne L. Nesbitt and Benjamin C. Ayers
Michigan State University - Eli Broad College of Business and University of Georgia

Abstract:

19.

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

Abstract:

20.

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

Abstract:

Capital gains taxes, mergers and acquisitions, acquisition form

21.

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

Abstract:

corporate acquisitions, shareholder taxes, acquisition premiums

22.

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

Abstract:

dividend taxes, dividend policy, marginal investor, equity valuation

23.

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

Abstract:

24.

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
Benjamin C. Ayers, Steven J. Kachelmeier and John R. Robinson
University of Georgia, University of Texas at Austin - Department of Accounting and Texas A&M University

Abstract:

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

Abstract:

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

Abstract:

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

26.

Market Assessments of Inter-Industry and Intra-Intrustry Performance

Posted: 26 Feb 1998
Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin

Abstract:

27.

Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-relevance Relative to APB No. 11

The Accounting Review, Vol 73, No 2, April 1998
Posted: 10 Feb 1998
Benjamin C. Ayers
University of Georgia

Abstract: