Eric J. Allen

University of Southern California - Leventhal School of Accounting

Assistant Professor

Los Angeles, CA 90089-0441

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 10,992

SSRN RANKINGS

Top 10,992

in Total Papers Downloads

3,354

CITATIONS
Rank 22,938

SSRN RANKINGS

Top 22,938

in Total Papers Citations

12

Scholarly Papers (9)

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 California, Berkeley - Accounting Group
Downloads 1,400 (7,604)
Citation 10

Abstract:

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 627 (25,928)
Citation 2

Abstract:

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 M. Dechow
University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Accounting Group
Downloads 205 (99,020)

Abstract:

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 Southern California - Leventhal School of Accounting
Downloads 203 (92,172)

Abstract:

Deferred tax valuation allowance, ownership change limitation, taxation

5.

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 183 (110,517)

Abstract:

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

6.

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 13 (396,186)

Abstract:

Profit Participation, Contracting

7.

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 California, Berkeley - Accounting Group, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 9 (471,470)

Abstract:

8.

The Effective Income Tax Experience of U.S. and Non-U.S. Multinationals

Number of pages: 66 Posted: 20 Dec 2016
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 0 (216,619)

Abstract:

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

9.

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 0 (147,948)

Abstract:

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