Benjamin C. Ayers

2.2k total citations
47 papers, 1.6k citations indexed

About

Benjamin C. Ayers is a scholar working on Accounting, Economics and Econometrics and Finance. According to data from OpenAlex, Benjamin C. Ayers has authored 47 papers receiving a total of 1.6k indexed citations (citations by other indexed papers that have themselves been cited), including 44 papers in Accounting, 21 papers in Economics and Econometrics and 12 papers in Finance. Recurrent topics in Benjamin C. Ayers's work include Corporate Taxation and Avoidance (30 papers), Auditing, Earnings Management, Governance (29 papers) and Corporate Finance and Governance (24 papers). Benjamin C. Ayers is often cited by papers focused on Corporate Taxation and Avoidance (30 papers), Auditing, Earnings Management, Governance (29 papers) and Corporate Finance and Governance (24 papers). Benjamin C. Ayers collaborates with scholars based in United States, Singapore and Netherlands. Benjamin C. Ayers's co-authors include John R. Robinson, Robert N. Freeman, Craig E. Lefanowicz, Stacie Kelley Laplante, P. Eric Yeung, Sean T. McGuire, C. Bryan Cloyd, Oliver Zhen Li, Casey M. Schwab and John Jiang and has published in prestigious journals such as The Journal of Finance, Journal of Accounting and Economics and The Accounting Review.

In The Last Decade

Benjamin C. Ayers

47 papers receiving 1.5k citations

Peers

Benjamin C. Ayers

ACCOU

EE

FINAN

SM

MIS

Steven R. Matsunaga United States

David W. Blackwell United States

Scott Smart United States

Jana Smith Raedy United States

Kooyul Jung South Korea

Steve Fortin Canada

Erik Devos United States

Roy A. Wiggins United States

Sudha Krishnaswami United States

Konan Chan Taiwan

Steven R. Matsunaga United States

Benjamin C. Ayers

1.3k ×0.9

ACCOU

325 ×0.6

EE

430 ×0.9

FINAN

594 ×1.4

SM

46 ×1.1

MIS

Citations per year, relative to Benjamin C. Ayers Benjamin C. Ayers (= 1×) peers Steven R. Matsunaga

Countries citing papers authored by Benjamin C. Ayers

Since Specialization

Citations

This map shows the geographic impact of Benjamin C. Ayers's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Benjamin C. Ayers with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Benjamin C. Ayers more than expected).

Fields of papers citing papers by Benjamin C. Ayers

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Benjamin C. Ayers. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Benjamin C. Ayers. The network helps show where Benjamin C. Ayers may publish in the future.

Co-authorship network of co-authors of Benjamin C. Ayers

This figure shows the co-authorship network connecting the top 25 collaborators of Benjamin C. Ayers. A scholar is included among the top collaborators of Benjamin C. Ayers based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Benjamin C. Ayers. Benjamin C. Ayers is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

Ayers, Benjamin C., Jeri K. Seidman, & Erin Towery. (2018). Tax Reporting Behavior Under Audit Certainty. Contemporary Accounting Research. 36(1). 326–358. 63 indexed citations

2.

Ayers, Benjamin C., Jeri K. Seidman, & Erin Towery. (2015). Taxpayer Behavior Under Audit Certainty. SSRN Electronic Journal. 15 indexed citations

3.

Ayers, Benjamin C., Andrew C. Call, & Casey M. Schwab. (2013). Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning. SSRN Electronic Journal. 2 indexed citations

4.

Ayers, Benjamin C., Andrew C. Call, & Casey M. Schwab. (2013). Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning. SSRN Electronic Journal. 4 indexed citations

5.

Ayers, Benjamin C., John Jiang, & Stacie Kelley Laplante. (2009). Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality*. Contemporary Accounting Research. 26(1). 15–54. 52 indexed citations

6.

Ayers, Benjamin C., Oliver Zhen Li, & John R. Robinson. (2008). Tax-Induced Trading around the Taxpayer Relief Act of 1997. Journal of the American Taxation Association. 30(1). 77–100. 25 indexed citations

7.

Ayers, Benjamin C., Stacie Kelley Laplante, & Sean T. McGuire. (2008). Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes. SSRN Electronic Journal. 44 indexed citations

8.

Ayers, Benjamin C., John Jiang, & P. Eric Yeung. (2006). Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets. The Accounting Review. 81(3). 617–652. 44 indexed citations

9.

Ayers, Benjamin C., C. Bryan Cloyd, & John R. Robinson. (2005). “Read My Lips … ”: Does the Tax Rhetoric of Presidential Candidates Affect Security Prices?. The Journal of Law and Economics. 48(1). 125–148. 20 indexed citations

10.

Ayers, Benjamin C., Craig E. Lefanowicz, & John R. Robinson. (2004). The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure. SSRN Electronic Journal. 6 indexed citations

11.

Omer, Thomas C., Susan L. Porter, Robert J. Yetman, et al.. (2004). A Discussion with Reviewers: Insights from the Midyear ATA Meetings. Journal of the American Taxation Association. 26(s-1). 135–141. 8 indexed citations

12.

Ayers, Benjamin C., Craig E. Lefanowicz, & John R. Robinson. (2003). Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation. SSRN Electronic Journal. 18 indexed citations

13.

Ayers, Benjamin C., C. Bryan Cloyd, & John R. Robinson. (2002). The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993. SSRN Electronic Journal. 6 indexed citations

14.

Ayers, Benjamin C., C. Bryan Cloyd, & John R. Robinson. (2002). The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review. 77(4). 933–947. 91 indexed citations

15.

Ayers, Benjamin C., Craig E. Lefanowicz, & John R. Robinson. (2000). The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting. Accounting Horizons. 14(1). 1–19. 29 indexed citations

16.

Ayers, Benjamin C., C. Bryan Cloyd, & John R. Robinson. (2000). Capitalization of Shareholder Taxes in Stock Prices: Evidence from the Revenue Reconciliation Act of 1993. SSRN Electronic Journal. 16 indexed citations

17.

Ayers, Benjamin C. & Robert N. Freeman. (2000). Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?. SSRN Electronic Journal. 9 indexed citations

18.

Ayers, Benjamin C., Craig E. Lefanowicz, & John R. Robinson. (1999). The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting. SSRN Electronic Journal. 7 indexed citations

19.

Ayers, Benjamin C.. (1998). Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11.. The Accounting Review. 73(2). 195–212. 129 indexed citations

20.

Ayers, Benjamin C. & Robert N. Freeman. (1997). Market assessment of industry and firm earnings information. Journal of Accounting and Economics. 24(2). 205–218. 51 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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