Address:
255 Brooks Hall
Athens, GA 30602
Email
Office Phone:
706.542.3772
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Benjamin C. Ayers
Director and Earl Davis Chair in Taxation
J.M. Tull School of Accounting [ Website ]
At Terry Since 1996
Education:
| Ph.D., University of Texas at Austin, Accounting | | (1996) |
| M.T.A., University of Alabama, Tax Accounting | | (1987) |
| B.S., University of Alabama, Accounting | | (1986) |
Awards:
| 2005, Beta Alpha Psi Outstanding Teacher Award, J.M. Tull School of Accounting |
| 2004, Beta Alpha Psi Outstanding Teacher Award, J.M. Tull School of Accounting |
| 2003, Outstanding Manuscript Award, American Taxation Association |
| 2002, Outstanding Teaching Award in Accounting, Alpha Kappa Psi |
| 2001, Richard B. Russell Undergraduate Teaching Award, University of Georgia |
| 2000, Beta Alpha Psi Outstanding Teacher Award, J.M. Tull School of Accounting |
| 1998, Tax Research Grant, Ernst & Young |
| 1998, Beta Alpha Psi Outstanding Teacher Award, J.M. Tull School of Accounting |
| 1997, Beta Alpha Psi Outstanding Teacher Award, J.M. Tull School of Accounting |
| 1997, Lily Teaching Fellow, University of Georgia |
| 1997, Competitive Manuscript Award, American Accounting Association |
Editorial Appointments:
| 2001 to 2006, Editorial Board, Accounting Horizons |
| 2000 to 2002, Editorial Board, Journal of the American Taxation Association |
| 1999 to 2005, Editorial Board, The Accounting Review |
Selected Publications:
Journal Articles
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Ayers, B. C., C. E. Lefanowicz, and J. R. Robinson .
"Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect ."
Contemporary Accounting Research,
(Vol. 24 (2): 2007),
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Ayers, B. C., X. Jiang, and P. E. Yeung .
"Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets ."
The Accounting Review,
(May, 2006),
pp. 617-652.
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Ayers, B. C .
"Deferred Tax Accounting under SFAS No. 109: An Empirical Investigation of its Incremental Value-Relevance Relative to APB No. 11."
The Accounting Review,
(April 1998),
pp. 203-220.
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Ayers, B. C., C. B. Cloyd and J. R. Robinson .
"Read My Lips …: Does the Market Believe the Tax Rhetoric of Presidential Candidates?"
Journal of Law and Economics,
(April 2005),
pp. 125-148.
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Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson .
"The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure."
The Accounting Review,
(October 2004),
pp. 859-887.
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Omer, T. C., S. Porter, B. Yetman, A. Magro, L. Mills, R. Sansing, and B. Ayers .
"A Discussion with Reviewers: Insights from the Mid-Year ATA Meetings."
Journal of the American Taxation Association,
(Supplement 2004),
pp. 135-141.
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Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson .
"Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation."
Journal of Finance,
(December 2003),
pp. 2785-2803.
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Ayers, B. C., and R. N. Freeman .
"Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings."
Review of Accounting Studies ,
8,
(March 2003),
pp. 47-67.
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Ayers, B. C., C. B. Cloyd, and J. R. Robinson .
"The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993."
The Accounting Review,
(October 2002),
pp. 933-947.
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Ayers, B. C.
"Discussion of CEO Bonus Pay, Tax Policy, and Earnings Management."
Journal of the American Taxation Association,
(Supplement 2002),
pp. 24-26.
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Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson .
"Do Firms Purchase the Pooling Method?"
Review of Accounting Studies,
7,
(March 2002),
pp. 5-32.
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Ayers, B. C., C. B. Cloyd, and J. R. Robinson .
"The Influence of Income Taxes on Use of Inside and Outside Debt by Small Businesses."
The National Tax Journal,
(March 2001),
pp. 27-55.
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Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson .
"The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions."
Journal of the American Taxation Association,
(Supplement 2000),
pp. 34-50.
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Ayers, B. C., and R. N. Freeman .
"Why Do Large Firms’ Prices Anticipate Earnings Earlier Than Small Firms’ Prices?"
Contemporary Accounting Research,
17,
(Summer 2000),
pp. 191-212.
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Ayers, B. C., C. E. Lefanowicz , and J. R. Robinson .
"The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting."
Accounting Horizons,
(March 2000),
pp. 1-19.
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Ayers, B. C., C. B. Cloyd, and J. R. Robinson .
"Organizational Form and Taxes: An Empirical Analysis of Small Businesses."
Journal of the American Taxation Association,
(Supplement 1996),
pp. 49-67.
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Ayers, B. C., S. Kachelmeier, and J. R. Robinson .
"Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments."
The Journal of the American Taxation Association,
(Fall 1999),
pp. 55-74.
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Ayers, B. C., and R. N. Freeman .
"Market Assessment of Industry and Firm Earnings Information."
Journal of Accounting and Economics,
v. 24 no. 2,
(1997),
pp. 205-218.
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Service:
University
| 2001 to 2007, Chairperson, Faculty Recruitment Committee, J.M. Tull School of Accounting |
| 2001 to 2007, Faculty Mentor, Undergraduate Leadership Scholars Program, Terry College of Business |
| 2004 to 2005, Graduate Faculty Review Committee, University of Georgia |
| 2001 to 2005, Chairperson, Undergraduate Admissions Committee, Terry College of Business |
| 2001 to 2002, Lily Fellows Selection Committee, University of Georgia |
| 1998 to 2002, Faculty Advisor, Mortar Board, University of Georgia |
Professional
| 2004 to 2007, Publications Committee, American Accounting Association |
| 2005 to 2006, Chairperson, Tax Doctoral Consortium Committee, American Taxation Association |
| 2004 to 2005, Nominations Committee, American Tax Association |
| 2004 to 2005, Dissertation Award Committee, American Tax Association |
| 2004 to 2005, Doctoral Consortium Committee, American Tax Association |
| 2003 to 2005, Board of Trustees, American Taxation Association |
| 2002 to 2004, Publications Committee, American Tax Association |
| 2001 to 2002, Tax Manuscript Award Committee, American Tax Association |
| 2000 to 2001, Dissertation Award Committee, American Tax Association |
| 1999 to 2000, Notable Contributions to Accounting Literature Award Screening Committee, American Accounting Association |
| 1999 to 2000, Membership Committee, American Tax Association |
| 1998 to 1999, Teaching Innovations Award Committee, American Tax Association |
| 1997 to 1998, New Faculty Concerns Committee, American Taxation Association |
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