{"id":"https://openalex.org/W1998511579","doi":"https://doi.org/10.1007/s11156-015-0502-8","title":"Sneaking in the back door? An evaluation of reverse mergers and IPOs","display_name":"Sneaking in the back door? An evaluation of reverse mergers and IPOs","publication_year":2015,"publication_date":"2015-02-14","ids":{"openalex":"https://openalex.org/W1998511579","doi":"https://doi.org/10.1007/s11156-015-0502-8","mag":"1998511579"},"language":"en","primary_location":{"id":"doi:10.1007/s11156-015-0502-8","doi":"https://doi.org/10.1007/s11156-015-0502-8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11156-015-0502-8","pdf_url":null,"source":{"id":"https://openalex.org/S62110574","display_name":"Review of Quantitative Finance and Accounting","issn_l":"0924-865X","issn":["0924-865X","1573-7179"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Quantitative Finance and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068199213","display_name":"Troy Pollard","orcid":"https://orcid.org/0000-0001-6522-0475","observed_orcids":["https://orcid.org/0000-0001-6522-0475"]},"institutions":[{"id":"https://openalex.org/I17301866","display_name":"University of Alabama","ror":"https://ror.org/03xrrjk67","country_code":"US","type":"education","lineage":["https://openalex.org/I17301866"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Troy Pollard","raw_affiliation_strings":["Culverhouse School of Accountancy, University of Alabama, 334 Alston Hall, Box 870220, Tuscaloosa, AL, 35487, USA","Culverhouse School of Accountancy, University of Alabama, Tuscaloosa, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Culverhouse School of Accountancy, University of Alabama, 334 Alston Hall, Box 870220, Tuscaloosa, AL, 35487, USA","institution_ids":["https://openalex.org/I17301866"]},{"raw_affiliation_string":"Culverhouse School of Accountancy, University of Alabama, Tuscaloosa, USA","institution_ids":["https://openalex.org/I17301866"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5068199213"],"corresponding_institution_ids":["https://openalex.org/I17301866"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":8.8331,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97211436,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"47","issue":"2","first_page":"305","last_page":"341"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/reverse-mergers","display_name":"reverse mergers","score":1.0},{"id":"https://openalex.org/keywords/initial-public-offerings","display_name":"initial public offerings","score":0.9990000128746033},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.906000018119812},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.953000009059906},{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.7860000133514404},{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.7879999876022339},{"id":"https://openalex.org/keywords/cash-flow-predictability","display_name":"cash flow predictability","score":0.640999972820282},{"id":"https://openalex.org/keywords/earnings-smoothness","display_name":"earnings smoothness","score":0.7540000081062317},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.7269999980926514},{"id":"https://openalex.org/keywords/sec-enforcement","display_name":"SEC enforcement","score":0.5720000267028809},{"id":"https://openalex.org/keywords/capital-market-access","display_name":"capital market access","score":0.5389999747276306}],"concepts":[{"id":"https://openalex.org/C12559387","wikidata":"https://www.wikidata.org/wiki/Q185142","display_name":"Initial public offering","level":2,"score":0.6874337196350098},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6745290756225586},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6610530614852905},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5745034217834473},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.5680868625640869},{"id":"https://openalex.org/C80515813","wikidata":"https://www.wikidata.org/wiki/Q1134763","display_name":"Corporate finance","level":2,"score":0.5352891683578491},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.5252475142478943},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.5184347629547119},{"id":"https://openalex.org/C2780916735","wikidata":"https://www.wikidata.org/wiki/Q669584","display_name":"Prospectus","level":2,"score":0.4857795536518097},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4839101731777191},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47774451971054077},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.44481346011161804},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4150305986404419},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.41469722986221313},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3595995306968689},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30457693338394165},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2516818642616272},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.20803827047348022},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1007/s11156-015-0502-8","doi":"https://doi.org/10.1007/s11156-015-0502-8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11156-015-0502-8","pdf_url":null,"source":{"id":"https://openalex.org/S62110574","display_name":"Review of Quantitative Finance and Accounting","issn_l":"0924-865X","issn":["0924-865X","1573-7179"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Quantitative Finance and Accounting","raw_type":"journal-article"},{"id":"pmh:oai:cuscholar:9593tv301","doi":null,"is_oa":false,"landing_page_url":"https://scholar.colorado.edu/concern/graduate_thesis_or_dissertations/9593tv301","pdf_url":null,"source":{"id":"https://openalex.org/S4306401957","display_name":"CU Scholar (University of Colorado Boulder)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I188538660","host_organization_name":"University of Colorado Boulder","host_organization_lineage":["https://openalex.org/I188538660"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},{"id":"pmh:oai:scholar.colorado.edu:acct_gradetds-1011","doi":null,"is_oa":false,"landing_page_url":"https://scholar.colorado.edu/acct_gradetds/10","pdf_url":null,"source":{"id":"https://openalex.org/S4306401957","display_name":"CU Scholar (University of Colorado Boulder)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I188538660","host_organization_name":"University of Colorado Boulder","host_organization_lineage":["https://openalex.org/I188538660"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Graduate Theses &amp; Dissertations","raw_type":"text"},{"id":"pmh:oai:RePEc:kap:rqfnac:v:47:y:2016:i:2:d:10.1007_s11156-015-0502-8","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s11156-015-0502-8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":121,"referenced_works":["https://openalex.org/W7407524","https://openalex.org/W46611208","https://openalex.org/W321993928","https://openalex.org/W434510651","https://openalex.org/W612989789","https://openalex.org/W1502810343","https://openalex.org/W1503711780","https://openalex.org/W1576728798","https://openalex.org/W1606360421","https://openalex.org/W1647574273","https://openalex.org/W1729460714","https://openalex.org/W1760153928","https://openalex.org/W1830719945","https://openalex.org/W1866851680","https://openalex.org/W1908554167","https://openalex.org/W1926541588","https://openalex.org/W1966587977","https://openalex.org/W1969348593","https://openalex.org/W1973683188","https://openalex.org/W1977704037","https://openalex.org/W1986187321","https://openalex.org/W1989377468","https://openalex.org/W1990317644","https://openalex.org/W1995928950","https://openalex.org/W2010107857","https://openalex.org/W2011897245","https://openalex.org/W2012756878","https://openalex.org/W2016808053","https://openalex.org/W2019712056","https://openalex.org/W2019840982","https://openalex.org/W2020970716","https://openalex.org/W2024569236","https://openalex.org/W2029269957","https://openalex.org/W2031009385","https://openalex.org/W2033076206","https://openalex.org/W2048359663","https://openalex.org/W2049756701","https://openalex.org/W2053074030","https://openalex.org/W2053570301","https://openalex.org/W2054171030","https://openalex.org/W2055418603","https://openalex.org/W2061981691","https://openalex.org/W2063313351","https://openalex.org/W2071263376","https://openalex.org/W2071892020","https://openalex.org/W2073064823","https://openalex.org/W2075288496","https://openalex.org/W2076035149","https://openalex.org/W2076035820","https://openalex.org/W2084169808","https://openalex.org/W2084647474","https://openalex.org/W2090164724","https://openalex.org/W2092065268","https://openalex.org/W2094262603","https://openalex.org/W2096087337","https://openalex.org/W2096303334","https://openalex.org/W2096381076","https://openalex.org/W2098070646","https://openalex.org/W2101878334","https://openalex.org/W2103293455","https://openalex.org/W2109828486","https://openalex.org/W2111078766","https://openalex.org/W2113430743","https://openalex.org/W2117777479","https://openalex.org/W2118286204","https://openalex.org/W2126001850","https://openalex.org/W2131766425","https://openalex.org/W2133626099","https://openalex.org/W2136491889","https://openalex.org/W2139577967","https://openalex.org/W2149344614","https://openalex.org/W2150291618","https://openalex.org/W2152596199","https://openalex.org/W2154398438","https://openalex.org/W2164795326","https://openalex.org/W2167521031","https://openalex.org/W2168970594","https://openalex.org/W2176195673","https://openalex.org/W2183213045","https://openalex.org/W2291150999","https://openalex.org/W2528295441","https://openalex.org/W2989631226","https://openalex.org/W3121170839","https://openalex.org/W3121178051","https://openalex.org/W3121570881","https://openalex.org/W3121597473","https://openalex.org/W3121620818","https://openalex.org/W3121951548","https://openalex.org/W3122030102","https://openalex.org/W3122095874","https://openalex.org/W3122176856","https://openalex.org/W3122367063","https://openalex.org/W3122477418","https://openalex.org/W3122489987","https://openalex.org/W3122536126","https://openalex.org/W3122547505","https://openalex.org/W3122576965","https://openalex.org/W3122651196","https://openalex.org/W3122987060","https://openalex.org/W3123108620","https://openalex.org/W3123207582","https://openalex.org/W3123435704","https://openalex.org/W3123676835","https://openalex.org/W3123782511","https://openalex.org/W3123899283","https://openalex.org/W3124170598","https://openalex.org/W3124209013","https://openalex.org/W3124321936","https://openalex.org/W3124407788","https://openalex.org/W3124550632","https://openalex.org/W3124979649","https://openalex.org/W3125111241","https://openalex.org/W3125499115","https://openalex.org/W3126118385","https://openalex.org/W3126125279","https://openalex.org/W4230336695","https://openalex.org/W4237183086","https://openalex.org/W4239728164","https://openalex.org/W4241916448","https://openalex.org/W4252507878","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W1999218443","https://openalex.org/W1606360421","https://openalex.org/W2917727786","https://openalex.org/W3123315628","https://openalex.org/W1760153928","https://openalex.org/W1866851680","https://openalex.org/W2796640059","https://openalex.org/W3022883373","https://openalex.org/W2165105766","https://openalex.org/W3125563318"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
