Benjamin Yost

Research Publications:

Litigation Risk and Strategic M&A Valuations

Imperatore, Claudia, Gabriel Pundrich, Rodrigo S. Verdi, and Benjamin P. Yost. Journal of Accounting and Economics, forthcoming (2024).

Do Tax-Based Proprietary Costs Discourage Public Listing?

Yost, Benjamin P. Journal of Accounting and Economics, Vol. 75, No. 2-3 (2023): 101553.

Does Tax Enforcement Deter Managers' Self-Dealing?

Yost, Benjamin P. and Susan Shu. Journal of Accounting and Economics, Vol. 74, No. 1 (2022): 101512.

CEO Tax Effects on Acquisition Structure and Value

Hanlon, Michelle, Rodrigo S. Verdi, and Benjamin P. Yost. The Accounting Review, Vol. 96, No. 2 (2021): 333-363.

• Online Appendix: PDF file.

• NBER State Tax Rate Data from 1977-2016: Excel file.

• CEO Tax Burden Dataset: Excel file, SAS file, Stata file.

• Note: The CEO Tax Burden Dataset contains the CEO federal, state, and total (federal plus state) tax burdens for CEOs computed using ExecuComp data.

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As

Kim, Jinhwan, Rodrigo S. Verdi, and Benjamin P. Yost. Journal of Accounting Research, Vol. 58, No. 5 (2020): 1249-1297.

Locked-in: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking

Yost, Benjamin P. The Accounting Review, Vol. 93, No. 5 (2018): 325-358.

• Recipient of the 2018 Competitive Manuscript Award from the American Accounting Association

• Recipient of the ATA/PwC 2018 Outstanding Tax Dissertation Award

When Does the Peer Information Environment Matter?

Shroff, Nemit, Rodrigo S. Verdi, and Benjamin P. Yost. Journal of Accounting and Economics, Vol. 64, No. 2-3 (2017): 183-214.

• 2016 Journal of Accounting and Economics Conference Paper

Working Papers:

Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity

Afrin, Farzana, Jinhwan Kim, Sugata Roychowdhury, and Benjamin P. Yost. Under 3rd round review at the Journal of Accounting Research.

Corner-Cutters: Personally Tax Aggressive Executives and Corporate Regulatory Violations

Yost, Benjamin P. and Enshuai Yu. Revising for 2nd round review at the Journal of Accounting and Economics.

Firm Visibility and Acquisition Likelihood: Evidence from Seeking Alpha Coverage

Gu, Pu, Benjamin P. Yost, and Yuan Zou. Revising for 2nd round review at the Journal of Accounting and Economics.

The ETF Tax Advantage and Firm Payout Policy

Choi, Ki-Soon, Benjamin P. Yost, and Yuan Zou.

Capital Gains Taxes and IPOs: The Value of Stock as Acquisition Currency

Yost, Benjamin P. and Enshuai Yu.

CEOs' Capital Gains Taxes and Share Pledging

Underwood, Jon, and Benjamin P. Yost.

Does Social Media Deter Corporate Tax Avoidance?

Liu, Miao, Susan Shu, Jon Underwood, and Benjamin P. Yost.

Peer Firms' Strategic Disclosure During Merger Antitrust Review

Afrin, Farzana, Natalie Berfeld, Mark Piorkowski, and Benjamin P. Yost.