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Selected Bibliography for Merle Erickson
Professor of Accounting


Accessing Articles

Published Works

"Taxes and the Backdating of Stock Option Exercise Dates." Dan Dhaliwal, Merle Erickson and Shane Heitzman; Journal of Accounting and Economics, 2009, 47(1-2), pp. 27-49.
http://dx.doi.org/10.1016/j.jacceco.2008.09.004

"Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income." Dan S. Dhaliwal, Merle M. Erickson and Linda K. Krull; The Journal of the American Taxation Association, 2007, 29(1), pp. 1.
http://dx.doi.org/10.1521/jata.2007.29.1.1

"Tax Benefits as a Source of Merger Premiums in Acquisitions of Private Corporations." Merle M. Erickson and Wang Shiing-wu; Accounting Review, 2007, 82(2), pp. 359-87.
http://dx.doi.org/10.2308/accr.2007.82.2.359

"Is There a Link between Executive Equity Incentives and Accounting Fraud?" Merle Erickson, Michelle Hanlon and Edward L. Maydew; Journal of Accounting Research, 2006, 44(1), pp. 113-43.
http://dx.doi.org/10.1111/j.1475-679X.2006.00194.x

"Shareholder Income Taxes and the Relation between Earnings and Returns." Dan S. Dhaliwal, Merle M. Erickson and Oliver Zhen Li; Contemporary Accounting Research, 2005, 22(3), pp. 587-616.
http://dx.doi.org/10.1506/9QEL-CKDY-MJ40-0QDQ

"The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals." Dan S. Dhaliwal, Merle M. Erickson and Shane Heitzman; Journal of the American Taxation Association, 2004, 26(2), pp. 1-21.
http://dx.doi.org/10.2308/jata.2004.26.2.1

"How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings." Merle Erickson, Michelle Hanlon and Edward L. Maydew; Accounting Review, 2004, 79(2), pp. 387.
http://dx.doi.org/10.2308/accr.2004.79.2.387

"Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices? Additional Evidence and Analysis." Dan Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi; Journal of Accounting and Economics, 2003, 35(2), pp. 179.
http://dx.doi.org/10.1016/S0165-4101(03)00018-1

"How Prevalent Is Tax Arbitrage? Evidence from the Market for Municipal Bonds." Merle Erickson, Austan Goolsbee and Edward Maydew; National Tax Journal, 2003, 56(1), pp. 259-70.
http://search.epnet.com/login.aspx?direct=true&db=bth&an=9631991

"Discussion of Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms." Merle Erickson; Journal of Accounting Research, 2002, 40(2), pp. 557.
http://dx.doi.org/10.1111/1475-679X.00061

How Prevalent Is Tax Arbitrage? Evidence from the Market for Municipal Bonds; Merle W. Erickson, Austan Goolsbee and Edward L. Maydew; NBER working paper series no. 9105.; Cambridge: National Bureau of Economic Research, 2002.
http://nber.org/papers/w9105

"Discussion of the Effect of Taxes on Acquisition Price and Transaction Structure." Merle Erickson; Journal of the American Taxation Association, 2000, 22( 2), pp. 18.
http://search.epnet.com/login.aspx?direct=true&db=bth&an=6503327

"The Effect of Transaction Structure on Price: Evidence from Subsidiary Sales." Merle Erickson and Shiing-wu Wang; Journal of Accounting and Economics, 2000, 30(1), pp. 59-97.
http://dx.doi.org/10.1016/S0165-4101(00)00029-X

"Why Do Audits Fail? Evidence from Lincoln Savings and Loan." Merle Erickson, Brian W. Mayhew and William L. Felix, Jr.; Journal of Accounting Research, 2000, 38(1), pp. 165-94.
http://www.jstor.org/stable/2672927

"Exploiting and Sharing Tax Benefits: Seagram and Dupont." Merle M. Erickson and Wang Shiing-Wu; Journal of the American Taxation Association, 1999, 21( 2), pp. 35.
http://dx.doi.org/10.2308/jata.1999.21.2.35

"A Test of the Theory of Tax Clienteles for Dividend Policies." Dan S. Dhaliwal, Merle Erickson and Robert Trezevant; National Tax Journal, 1999, 52(2), pp. 179-94.
http://search.epnet.com/login.aspx?direct=true&db=bth&an=1974932

"Earnings Management by Acquiring Firms in Stock for Stock Mergers." Merle Erickson and Shiing-wu Wang; Journal of Accounting and Economics, 1999, 27(2), pp. 149-76.
http://dx.doi.org/10.1016/S0165-4101(99)00008-7

"Debt-Equity Hybrid Securities." Ellen Engel, Merle Erickson and Edward Maydew; Journal of Accounting Research, 1999, 37(2), pp. 249-74.
http://www.jstor.org/stable/2491409

"Wealth Effects of Tax-Related Court Rulings." Dan S. Dhaliwal and Merle M. Erickson; Journal of the American Taxation Association, 1998, 20( 1), pp. 21.
http://search.epnet.com/login.aspx?direct=true&db=bth&an=6145122

"Investments in Tax Planning." Lillian Mills, Merle M. Erickson and Edward L. Maydew; Journal of the American Taxation Association, 1998, 20( 1), pp. 1.
http://search.epnet.com/login.aspx?direct=true&db=bth&an=6145114

"Discussion of Taxes as a Determinant of Foreign-Owned Property-Liability Insurers' Investment Strategies in the United States." Merle M. Erickson; Journal of the American Taxation Association, 1998, 20( 2), pp. 37.
http://search.epnet.com/login.aspx?direct=true&db=bth&an=6143836

"The Effect of Taxes on the Structure of Corporate Acquisitions." Merle Erickson; Journal of Accounting Research, 1998, 36(2), pp. 279-98.
http://www.jstor.org/stable/2491478

"Implicit Taxes in High Dividend Yield Stocks." Merle M. Erickson and Edward L. Maydew; Accounting Review, 1998, 73(4), pp. 435-58.
http://www.jstor.org/stable/248185

The Effect of Taxes on the Structure of Corporate Acquisitions; Merle Matthew Erickson; Ph.D Dissertation, University of Arizona, 1996.
http://proquest.umi.com/pqdweb?did=739425961&sid=1&Fmt=2&clientId=13392&RQT=309&VName=PQD

 

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