WebMerle Erickson, Shane Heitzman, and X. Frank Zhang 1 May 31, 2011 Abstract We analyze the acquisition behavior of a sample of 155 firms accused of committing accounting fraud by the SEC during the period 1985 through 2003. Acquisitions can potentially conceal fraudulent misreporting by managers in various ways. During the Web1 feb. 2006 · In line with Erickson, Hanlon, and Maydew (2006); Chen, Cumming, Hou, and Lee (2016), and Chen, Chen, Li, and Ni (2024), we include a set of control variables that potentially influence the ...

Taxes & Business Strategy (5th Edition) - AbeBooks

WebMerle Erickson studies the effect of taxes on the pricing and structuring of mergers, acquisitions, and divestitures; and the use of accounting information in valuation and contracting. He also studies various aspects of accounting fraud. WebMerle Erickson. Chicago. 2-3:30pm. BUS210. How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings: 10/25/02. Holly Ashbaugh. Wisconsin. 2-3:30pm. BUS210. The Role of Non-U.S. Firms’ Financial Reporting in International Mergers & Acquisitions: 11/1/02. Dov Fischer . Colorado. 2-3:30pm ... psychology virtual work experience springpod

Merle Erickson NBER

WebMerle Erickson is an associate professor of accounting at the Graduate School of Business at the University of Chicago where he teaches an MBA-level tax strategy course. He … Web13 sep. 1999 · University of Illinois at Chicago - College of Business Administration ( email) 601 South Morgan Street 11th Floor Chicago, IL 60607 United States 312-413-3418 … WebTaxes and Business Strategy Merle Erickson Page 23Taxable stock acquisition (with Sec. 338 Election) T's Shareholders T Stock T Corp A Corp Assets$$$ All Hypothetical Buyer/Seller Example: 1. T has assets with basis of $100. 2. A pays T shareholders $179 for their stock. 3. T’s shareholders have basis in T stock=$120. 4. psychology view of self