C. Bryan Cloyd

Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Pamplin College of Business

Blacksburg, VA 24061

United States

  • Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

    • Email
    • Tel: 217-333-4592
SCHOLARLY PAPERS

11

DOWNLOADS
Rank 21,925

SSRN RANKINGS

Top 21,925

in Total Papers Downloads

2,808

SSRN CITATIONS
Rank 23,480

SSRN RANKINGS

Top 23,480

in Total Papers Citations

25

CROSSREF CITATIONS

17

Scholarly Papers (11)

Actions:
Email selected abstracts
1.

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
C. Bryan Cloyd, Lillian F. Mills and Connie D. Weaver
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 776 (39,427)
Citation 16

Abstract:

Loading...

corporate expatriation, inversion, tax haven, merger

2.

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 - Department of Accounting
Downloads 401 (90,606)
Citation 8

Abstract:

Loading...

Tax capitalization, dividend taxes, dividends

3.

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 - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 369 (99,718)

Abstract:

Loading...

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

4.

Price Pressure from Dividend Reinvestment Activity: Evidence from Closed-End Funds

Number of pages: 40 Posted: 09 Mar 2005
Jennifer Blouin and C. Bryan Cloyd
University of Pennsylvania - Accounting Department and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Downloads 359 (102,915)
Citation 4

Abstract:

Loading...

Price pressure, dividend reinvestment plans, closed-end mutual funds

5.

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

Downloads 358 (103,246)

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 - Department of Accounting
Downloads 358 (102,471)

Abstract:

Loading...

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 Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting

Abstract:

Loading...

6.

Ticks and Tax: The Joint Effects of Price Discreteness and Taxation on Ex Dividend Day Returns

Number of pages: 40 Posted: 08 Jun 2004
C. Bryan Cloyd, Oliver Zhen Li and Connie D. Weaver
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, National University of Singapore (NUS) and Texas A&M University - Department of Accounting
Downloads 343 (108,287)
Citation 9

Abstract:

Loading...

Ex-day, Dividend taxation, Price discreteness, Tick size

7.

'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 - Department of Accounting
Downloads 202 (184,937)
Citation 9

Abstract:

Loading...

Implicit taxes, municipal bonds, equity valuation, political rhetoric

8.

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 Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting

Abstract:

Loading...

9.

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 - Department of Accounting

Abstract:

Loading...

dividend taxes, dividend policy, marginal investor, equity valuation

10.

Performance in Tax Research Tasks: The Joint Effects of Knowledge and Accountability

THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Posted: 29 Apr 1998
C. Bryan Cloyd
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems

Abstract:

Loading...

11.

The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments, and Recommendations

Downloads 0 (794,867)

The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments, and Recommendations

Posted: 21 Apr 1998
C. Bryan Cloyd and Brian C. Spilker
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Brigham Young University

Abstract:

Loading...

The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations

Posted: 19 May 1999
C. Bryan Cloyd and Brian C. Spilker
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Brigham Young University

Abstract:

Loading...