Benjamin Yost

Research Publications & Accepted Manuscripts:

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

Afrin, Farzana, Jinhwan Kim, Sugata Roychowdhury, and Benjamin P. Yost. Journal of Accounting Research, Vol. 63, No. 2 (2025): 599-647.

[7] Litigation Risk and Strategic M&A Valuations

Imperatore, Claudia, Gabriel Pundrich, Rodrigo S. Verdi, and Benjamin P. Yost. Journal of Accounting and Economics, Vol. 78, No. 1 (2024): 101671.

[6] Do Tax-Based Proprietary Costs Discourage Public Listing?

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

[5] Does Tax Enforcement Deter Managers' Self-Dealing?

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

[4] 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.

[3] 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.

[2] 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

[1] 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:

[9] Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Bradshaw, Mark, Chenyang Ma, Benjamin P. Yost, and Yuan Zou.

• R&R Journal of Accounting Research

• 2025 Ray Ball Journal of Accounting Research Conference Paper

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

Yost, Benjamin P. and Enshuai Yu. 

• R&R Journal of Accounting and Economics

[11] Firm Visibility and Acquisition Likelihood: Evidence from Seeking Alpha Coverage

Gu, Pu, Benjamin P. Yost, and Yuan Zou. 

• R&R Journal of Accounting and Economics

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

Yoon, Rachel, Benjamin P. Yost, and Enshuai Yu. 

• R&R Journal of Accounting and Economics

[13] CEO Taxes and Share Pledging

Underwood, Jon, and Benjamin P. Yost.

• R&R The Accounting Review

[14] Treading Lightly: Peer Firms' Strategic Nondisclosure During Merger Antitrust Review

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

• R&R The Accounting Review

[15] The Tax Efficiency of ETFs and the Dividend Disincentive

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

• Invited for presentation at the 2026 AFA Annual Meeting