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

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SCHOLARLY PAPERS

11

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Scholarly Papers (11)

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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 764 (34,837)
Citation 12

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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
Downloads 398 (80,001)
Citation 7

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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 and Texas A&M University - Department of Accounting
Downloads 365 (88,462)

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

4.

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

Downloads 353 ( 91,955)

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 353 (91,280)

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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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5.

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 339 (96,215)
Citation 8

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

6.

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 335 (97,437)
Citation 4

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

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
Downloads 200 (165,028)
Citation 9

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Implicit taxes, municipal bonds, equity valuation, political rhetoric

8.

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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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

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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

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11.

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

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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

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

The Accounting Review, Vol 74, No 3, July 1999
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

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