Merle Erickson

University of Chicago - Booth School of Business

Professor

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

22

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CITATIONS
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Top 3,502

in Total Papers Citations

155

Scholarly Papers (22)

1.
Downloads 2,219 ( 5,846)

Debt-Equity Hybrid Securities

Number of pages: 28 Posted: 13 Sep 1999
Ellen Engel, Merle Erickson and Edward L. Maydew
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 2,219 (5,736)
Citation 55

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Debt-Equity Hybrid Securities

Journal of Accounting Research, Autumn 1999
Posted: 05 Oct 1999
Ellen Engel, Merle Erickson and Edward L. Maydew
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

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How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,641 (9,532)
Citation 64

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Fraud, taxes, restatement

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Accounting Review, April 2004
Posted: 05 Nov 2003
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

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Fraud, tax, earnings

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Number of pages: 63 Posted: 23 Jun 2001
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Gonzaga University
Downloads 745 (31,490)
Citation 18

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Taxes, Dividends, Tax capitalization

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Posted: 29 Jan 2003
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business, University of Virginia - Darden School of Business and Gonzaga University

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taxes, dividends, tax capitalization

Taxes and the Backdating of Stock Option Exercise Dates

Number of pages: 50 Posted: 05 Jan 2007 Last Revised: 28 Sep 2008
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business
Downloads 635 (39,034)
Citation 14

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Stock option compensation, Backdating, Taxes, Insider trading, Regulation

Taxes and the Backdating of Stock Option Exercise Dates

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 29 Sep 2008
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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Stock option compensation, Backdating, Taxes, Insider trading, Regulation

5.

Information Uncertainty and Acquirer Wealth Losses

Number of pages: 48 Posted: 21 Nov 2007 Last Revised: 24 Feb 2011
Merle Erickson, Shiing-wu Wang and Frank Zhang
University of Chicago - Booth School of Business, University of Southern California - Leventhal School of Accounting and Yale School of Management
Downloads 362 (79,778)

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Merger, acquisition, cost of capital, uncertainty, return

6.

The Change in Information Uncertainty and Acquirer Wealth Losses

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 01 Jun 2011
Merle Erickson, Shiing-wu Wang and Frank Zhang
University of Chicago - Booth School of Business, University of Southern California - Leventhal School of Accounting and Yale School of Management
Downloads 206 (144,289)

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information uncertainty, return, merger, acquisition, cost of capital

How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds

NBER Working Paper No. w9105
Number of pages: 22 Posted: 16 Aug 2002 Last Revised: 19 Sep 2012
Merle Erickson, Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 73 (318,084)
Citation 4

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How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds

NBER Working Paper No. w9105
Number of pages: 22 Posted: 08 Aug 2003 Last Revised: 19 Sep 2012
Merle Erickson, Austan Goolsbee and Edward L. Maydew
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Downloads 31 (463,458)
Citation 4

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8.

NOL Poison Pills: Selectica v. Versata

Tax Notes, June 23, 2010
Posted: 21 Jul 2010 Last Revised: 31 Jul 2010
Merle Erickson and Shane Heitzman
University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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Poison Pill, Net Operating Loss, Mergers and Acquisitions, Rights Plan

9.

Tax Benefits as a Source of Merger Premiums in Acquisitions of Private Corporations

Accounting Review, Forthcoming
Posted: 07 May 2007
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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Taxes, Tax Benefits, Mergers, Acquisitions

10.

Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income

Journal of American Taxation Association (JATA), Spring 2007
Posted: 02 Nov 2006
Dan S. Dhaliwal, Merle Erickson and Linda K. Krull
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Oregon

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capital structure, dividend taxes, capital gain taxes, corporate taxes

11.

Is There a Link between Executive Equity Incentives and Accounting Fraud?

Journal of Accounting Research, Forthcoming
Posted: 15 Sep 2005
Merle Erickson, Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Abstract:

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12.

Shareholder Income Taxes and the Relation between Earnings and Returns

Contemporary Accounting Research, Forthcoming
Posted: 15 Apr 2005
Dan S. Dhaliwal, Merle Erickson and Oliver Zhen Li
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and National University of Singapore (NUS)

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13.

The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals

Journal of the American Taxation Association (JATA), Vol. 26, No. 2
Posted: 29 Mar 2004
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

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14.

The President's Proposed Dividend Exemption and Closely Held Companies

Tax Notes, Vol. 98, No. 9, p. 1244, February 24, 2003
Posted: 21 Feb 2003
Merle Erickson and James K. Smith
University of Chicago - Booth School of Business and University of San Diego - Department of Accountancy

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The Effect of Transaction Structure on Price: Evidence from Subsidiary Sales

Journal of Accounting & Economics, Vol 30, No 1, August 2000
Posted: 11 Oct 2000
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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The Effect of Transaction Structure on Price: Evidence from Subsidiary Sales

Posted: 31 Oct 2000
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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Taxes, Valuation, Mergers, Acquisitions, Divestitures

16.

Why Do Audits Fail? Evidence from Lincoln Savings and Loan

Journal of Accounting Research
Posted: 20 Jun 1999
Merle Erickson, Brian W. Mayhew and William L. Felix
University of Chicago - Booth School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Arizona - Department of Accounting

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17.

A Test of the Theory of Tax Clienteles for Dividend Policies

National Tax Journal, June 1999
Posted: 04 May 1999
Dan S. Dhaliwal, Merle Erickson and Robert Trezevant
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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18.

Exploiting and Sharing Tax Benefits: Seagram and Du Pont

Journal of American Taxation Association, Fall 1999
Posted: 25 Mar 1999
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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19.

Earnings Management by Acquiring Firms in Stock for Stock Mergers

Journal of Accounting and Economics, Vol 27, No 2. April 1999
Posted: 09 Dec 1998
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

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20.

The Effect of Taxes on the Structure of Corporate Acquisitions

Journal of Accounting Research, Fall 1998
Posted: 14 Sep 1998
Merle Erickson
University of Chicago - Booth School of Business

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21.

Implicit Taxes in High Dividend Yield Stocks

Accounting Review, Vol. 73, October 1998
Posted: 14 Sep 1998
Merle Erickson and Edward L. Maydew
University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

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22.

Debt-Equity Hybrids

Posted: 28 Jul 1997
Ellen Engel, Merle Erickson and Edward L. Maydew
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

Abstract:

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