Benjamin C. Ayers
Accounting · 2002–2011
A researcher in the Science corpus: 8 papers; trusts 38 researchers and is trusted by 6 researchers here, as inferred from the citation graph.
Subfields
- Accounting — 126 citations into it; #3,143 of 8,970 by trust here, #1,474 by citations
- Finance — 79 citations into it; #7,578 of 10,518 by trust here, #2,835 by citations
- Strategy and Management — 57 citations into it; #4,669 of 10,874 by trust here, #4,231 by citations
- Economics and Econometrics — 23 citations into it
Whom Benjamin C. Ayers trusts overall
Their strongest outbound trust, strongest first, inferred from their citations.
- S. Kothari
- Michelle Hanlon
- Patricia M. Dechow
- Brian J. Bushee
- Andrew J. Leone
- Mihir A. Desai
- Linda K. Krull
- Scott A. Richardson
- Eugene F. Fama
- Maureen F. McNichols
Who trusts Benjamin C. Ayers overall
- G. He
- John (Xuefeng) Jiang
- John M. McInnis
- Michelle Hanlon
- Brian M. Burnett
- Daniel W. Collins
- Andrei Filip
- Dan S. Dhaliwal
- Santhosh Ramalingegowda
- Shane Heitzman
Papers from Benjamin C. Ayers's perspective
Ordered by how strongly the researchers Benjamin C. Ayers trusts endorse each paper. Same corpus, a different order for every researcher.
- Capital Markets Research in Accounting
- PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
- Common risk factors in the returns on stocks and bonds
- Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
- The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
- The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
- The market pricing of accruals quality
- The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
- The Theory and Practice of Corporate Finance: Evidence from the Field
- Errors in Estimating Accruals: Implications for Empirical Research
Their papers
- Hometown advantage: The effects of monitoring institution location on financial reporting discretion (2011) — 282 citations
- Investor Trading and the Post Earnings Announcement Drift (2011) — 122 citations
- Taxable income as a performance measure: The effects of tax planning and earnings quality (2009) — 178 citations
- Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes (2008) — 136 citations
- Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets (2006) — 235 citations
- Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings (2003) — 180 citations
- Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation (2003) — 181 citations
- The Effect of Shareholder‐Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993 (2002) — 115 citations