Eric J. Allen

University of Southern California - Leventhal School of Accounting

Assistant Professor

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

10

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4,261

CITATIONS
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Top 11,328

in Total Papers Citations

47

Scholarly Papers (10)

1.

Accrual Reversals, Earnings and Stock Returns

Number of pages: 47 Posted: 29 Sep 2009 Last Revised: 11 Nov 2015
Eric J. Allen, Chad R. Larson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads 1,912 (7,652)
Citation 37

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Accruals, Accrual Reversals, Earnings, Stock Returns, Inventory

2.

Tax Haven Incorporation for U.S. Headquartered Firms: No Exodus Yet

National Tax Journal, 66, 2013, Forthcoming
Number of pages: 39 Posted: 28 Oct 2011 Last Revised: 15 May 2013
Eric J. Allen and Susan C. Morse
University of Southern California - Leventhal School of Accounting and University of Texas at Austin - School of Law
Downloads 819 (28,451)
Citation 4

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international taxation, initial public offerings, tax havens, headquarters, incorporation

3.

The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture Capital Backed IPO Firms

Number of pages: 61 Posted: 13 Oct 2012
Eric J. Allen
University of Southern California - Leventhal School of Accounting
Downloads 329 (89,989)
Citation 4

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Deferred tax valuation allowance, ownership change limitation, taxation

4.

The 'Rationality' of the Long Distance Runner: Prospect Theory and the Marathon

Number of pages: 52 Posted: 20 Oct 2013
Eric J. Allen and Patricia M. Dechow
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 302 (98,796)
Citation 4

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marathon, prospect theory, loss aversion, reference points, gender differences

5.

Innovation and Taxation at Start-Up Firms

Tax Law Review, Vol. 69, No. 3, 2016
Number of pages: 32 Posted: 03 Nov 2016
Susan C. Morse and Eric J. Allen
University of Texas at Austin - School of Law and University of Southern California - Leventhal School of Accounting
Downloads 269 (111,823)

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entrepreneurship, innovation, tax break, start-up, startup, patent box, research and development

6.

The Impact of Non-Tax Costs on the Tax-Efficiency of Venture Capital Investments

2011 American Taxation Association Midyear Meeting Paper: JLTR Conference
Number of pages: 42 Posted: 11 Feb 2011 Last Revised: 16 Apr 2013
Eric J. Allen and Sharat Raghavan
University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Haas School of Business
Downloads 251 (120,189)
Citation 1

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Limited Liability Company, Venture Capital, Loss Firms, Organization Choice

7.

Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes

U of Texas Law, Public Law Research Paper No. 664
Number of pages: 50 Posted: 20 Dec 2016 Last Revised: 23 May 2018
Eric J. Allen and Susan C. Morse
University of Southern California - Leventhal School of Accounting and University of Texas at Austin - School of Law
Downloads 178 (166,693)

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Accounting for Income Taxes, Multinational Taxation, U.S. and Non-U.S. Firms, Effective Tax Rates

8.

On the Tax Efficiency of Startup Firms

Number of pages: 54 Posted: 14 Nov 2017 Last Revised: 30 Aug 2018
University of Southern California - Leventhal School of Accounting, Bentley University, University of California, Berkeley - Haas School of Business and Boston College - Carroll School of Management
Downloads 138 (206,522)

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Venture Capital, Startups, Tax, Behavioral Finance, CEOs

9.

The Effect of Management Discretion on the Efficiency of Profit Sharing Contracts: Evidence from the Motion Picture Industry

Posted: 12 Aug 2010
Eric J. Allen
University of Southern California - Leventhal School of Accounting
Downloads 39 (422,849)

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Profit Participation, Contracting

10.

Reference-Dependent Preferences: Evidence from Marathon Runners

NBER Working Paper No. w20343
Number of pages: 50 Posted: 04 Aug 2014
University of Southern California - Leventhal School of Accounting, University of Southern California - Leventhal School of Accounting, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 24 (492,325)
Citation 30

Abstract:

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