Eric J. Allen

University of California, Riverside (UCR) - School of Business Administration

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 16,155

SSRN RANKINGS

Top 16,155

in Total Papers Downloads

6,454

TOTAL CITATIONS
Rank 9,552

SSRN RANKINGS

Top 9,552

in Total Papers Citations

138

Scholarly Papers (13)

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 California, Riverside (UCR) - School of Business Administration, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads 2,369 (13,136)
Citation 29

Abstract:

Loading...

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 California, Riverside (UCR) - School of Business Administration and University of Texas at Austin - School of Law
Downloads 914 (54,866)
Citation 4

Abstract:

Loading...

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

3.

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 Dechow
University of California, Riverside (UCR) - School of Business Administration and USC Marshall School of Business
Downloads 482 (124,964)
Citation 8

Abstract:

Loading...

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

4.

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 California, Riverside (UCR) - School of Business Administration
Downloads 437 (140,504)
Citation 12

Abstract:

Loading...

Deferred tax valuation allowance, ownership change limitation, taxation

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 California, Riverside (UCR) - School of Business Administration
Downloads 409 (152,099)

Abstract:

Loading...

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

6.

On the Tax Efficiency of Startup Firms

Review of Accounting Studies, forthcoming
Number of pages: 59 Posted: 14 Nov 2017 Last Revised: 17 Mar 2022
University of California, Riverside (UCR) - School of Business Administration, Bentley University, University of California, Berkeley - Haas School of Business and Boston College - Carroll School of Management
Downloads 398 (156,409)
Citation 2

Abstract:

Loading...

Venture Capital, Startups, Tax, Behavioral Finance, CEOs

7.

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

Eric J. Allen and Susan C. Morse (2019), "Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes", Journal of Law, Finance, and Accounting: Vol. 4: No. 2, pp 239-290. Doi.org/10.1561/108.00000038
Number of pages: 52 Posted: 20 Dec 2016 Last Revised: 05 Feb 2020
Eric J. Allen and Susan C. Morse
University of California, Riverside (UCR) - School of Business Administration and University of Texas at Austin - School of Law
Downloads 329 (192,874)
Citation 3

Abstract:

Loading...

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

Gender Differences in the Strategies Used for Task Completion: An Analysis of Marathon Runners

Number of pages: 49 Posted: 08 Mar 2020 Last Revised: 23 Sep 2023
Eric J. Allen and Patricia Dechow
University of California, Riverside (UCR) - School of Business Administration and USC Marshall School of Business
Downloads 190 (332,136)
Citation 1

Abstract:

Loading...

goal setting, reference points, gender, overconfidence, marathon

Gender Differences in Goal Setting and Task Performance: An Analysis of Marathon Runners

Number of pages: 46 Posted: 07 Jun 2022 Last Revised: 16 Jul 2023
Patricia Dechow and Eric J. Allen
USC Marshall School of Business and University of California, Riverside (UCR) - School of Business Administration
Downloads 101 (559,244)

Abstract:

Loading...

goal setting, reference points, gender, overconfidence, marathon

9.

Reference-Dependent Preferences: Evidence from Marathon Runners

NBER Working Paper No. w20343
Number of pages: 50 Posted: 04 Aug 2014 Last Revised: 01 Feb 2023
University of California, Riverside (UCR) - School of Business Administration, USC Marshall School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 245 (261,694)
Citation 77

Abstract:

Loading...

10.

Tax Specific Versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building Context

Journal of Information Systems, Forthcoming
Number of pages: 58 Posted: 27 Oct 2020
University of California, Riverside (UCR) - School of Business Administration, University of Southern California - Marshall School of Business, University of Rochester - Simon Business School and University of Southern California - Leventhal School of Accounting
Downloads 230 (278,272)

Abstract:

Loading...

Text Analysis, Tax Specific Dictionary, Effective Tax Rates, Tax Haven Dictionary

11.

The Effect of the Mandatory Disclosure of Corporate Tax Returns on Reporting Bias

Number of pages: 55 Posted: 09 Jan 2023 Last Revised: 20 Sep 2024
Eric J. Allen, Henry L. Friedman and Aydin Uysal
University of California, Riverside (UCR) - School of Business Administration, University of California, Los Angeles (UCLA) - Anderson School of Management and The Charles Schwab Corporation
Downloads 227 (281,774)
Citation 2

Abstract:

Loading...

taxation, bias, disclosure, mandatory disclosure of tax returns, book-tax difference

12.

Work Hours & Income Tax Cuts: Evidence from Federal-State Tax Interactions

Michael Simkovic & Eric Allen, Work Hours and Income Tax Cuts: Evidence from Federal-State Tax Interactions, 25 Florida Tax Review (2021), USC CLASS Research Paper Series No. CLASS21-23, USC Law Legal Studies Paper No. 21-23
Number of pages: 37 Posted: 26 Apr 2021 Last Revised: 28 Apr 2021
Michael Simkovic and Eric J. Allen
University of Southern California Gould School of Law and University of California, Riverside (UCR) - School of Business Administration
Downloads 123 (478,899)

Abstract:

Loading...

income tax, tax, work hours, labor supply, optimal tax, deduction, diff-in-diff, dividend tax, capital gains, ordinary income, wealth tax, income effect, substitution effect, JGTRRA, Jobs and Growth Tax Relief Reconciliation Act, Tax Reform, 1980s tax reform, marginal tax rate, tax cut

13.

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 California, Riverside (UCR) - School of Business Administration

Abstract:

Loading...

Profit Participation, Contracting