Selected Bibliography for Merle Erickson

Professor of Accounting

Home page of Merle Erickson
Merle Erickson author profile at Scopus

Published Works

"The Effect of Acquirer Net Operating Losses on Acquisition Premiums and Acquirer Abnormal Returns." Merle M. Erickson, Karen Ton and Shiing-wu Wang; Journal of the American Taxation Association, 2019, 41(2), pp. 103-24.

"Tax-Motivated Loss Shifting." Merle M. Erickson, Shane M. Heitzman and X. Frank Zhang; Accounting Review, 2013, 88(5), pp. 1657-82.

"The Change in Information Uncertainty and Acquirer Wealth Losses." Merle Erickson, Shiing-Wu Wang and X. Frank Zhang; Review of Accounting Studies, 2012, 17(4), pp. 913-43.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"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.

"Debt-Equity Hybrid Securities." Ellen Engel, Merle Erickson and Edward Maydew; Journal of Accounting Research, 1999, 37(2), pp. 249-74.

"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.

"Investments in Tax Planning." Lillian Mills, Merle M. Erickson and Edward L. Maydew; Journal of the American Taxation Association, 1998, 20( 1), pp. 1.

"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.

"The Effect of Taxes on the Structure of Corporate Acquisitions." Merle Erickson; Journal of Accounting Research, 1998, 36(2), pp. 279-98.

"Implicit Taxes in High Dividend Yield Stocks." Merle M. Erickson and Edward L. Maydew; Accounting Review, 1998, 73(4), pp. 435-58.

The Effect of Taxes on the Structure of Corporate Acquisitions; Merle Matthew Erickson; Ph.D Dissertation, University of Arizona, 1996.