Earnings management and initial public offerings: Evidence from the Netherlands

By Peter Roosenboom, T. V. D. Goot, G. Mertens. 2003

172 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4cda50f2f27b3d16927d8bf90e69f6c6ead807bb

How researchers see this paper

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In Accounting

1. Mohammad Alhadab
2. I. Clacher
3. Kevin Keasey
4. Jay R. Ritter
5. Tim Loughran
6. Rongbing Huang
7. Donghang Zhang
8. K. Hanley

In Strategy and Management

1. Mohammad Alhadab
2. I. Clacher
3. Kevin Keasey
4. Jay R. Ritter
5. Rongbing Huang
6. Donghang Zhang
7. Tim Loughran
8. Evgeny Lyandres

Citations in the corpus

• Real and accrual earnings management and IPO failure risk (2015, background): “However, prior literature also shows that real and accrual earnings management have severe negative consequences for post-IPO and SEO stock returns and operating performance (Rangan 1998, Teoh et al. 1998a, Roosenboom et al. 2003, Fan 2007, Cohen and Zarowin 2010, Kothari et al. 2012).”
• Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control and Post-IPO Performance (2011, unknown): “Most prior studies of earnings management in the context of IPOs (e.g., Chen, Lin, & Zhou, 2005; DuCharme, Malatesta, & Sefcik, 2001, 2004; Roosenboom, van der Goot, & Mertens, 2003; Teoh, Welch, & Wong, 1998a) suggest that companies opportunistically manage their earnings upward through income-incr”
• Differences between European and American IPO Markets (2003, background): “Roosenboom et al. (2003), for instance, find that long-term returns are more negative, the greater are the accruals in reported earnings, for a sample of IPOs from the Netherlands.”