{"id":"https://openalex.org/W2004454113","doi":"https://doi.org/10.1016/s0020-7063(03)00048-7","title":"Earnings management and initial public offerings: Evidence from the Netherlands","display_name":"Earnings management and initial public offerings: Evidence from the Netherlands","publication_year":2003,"publication_date":"2003-07-07","ids":{"openalex":"https://openalex.org/W2004454113","doi":"https://doi.org/10.1016/s0020-7063(03)00048-7","mag":"2004454113"},"language":"en","primary_location":{"id":"doi:10.1016/s0020-7063(03)00048-7","doi":"https://doi.org/10.1016/s0020-7063(03)00048-7","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0020-7063(03)00048-7","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of 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/A5086813811","display_name":"Peter Roosenboom","orcid":"https://orcid.org/0000-0003-0589-9775","observed_orcids":["https://orcid.org/0000-0003-0589-9775"]},"institutions":[{"id":"https://openalex.org/I913958620","display_name":"Erasmus University Rotterdam","ror":"https://ror.org/057w15z03","country_code":"NL","type":"education","lineage":["https://openalex.org/I913958620"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"Peter Roosenboom","raw_affiliation_strings":["Department of Financial Management, Rotterdam School of Management, Erasmus University Rotterdam, PO Box 1738, 3000 DR Rotterdam, The Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Financial Management, Rotterdam School of Management, Erasmus University Rotterdam, PO Box 1738, 3000 DR Rotterdam, The Netherlands","institution_ids":["https://openalex.org/I913958620"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050030661","display_name":"Tjalling van der Goot","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I887064364","display_name":"University of Amsterdam","ror":"https://ror.org/04dkp9463","country_code":"NL","type":"education","lineage":["https://openalex.org/I887064364"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Tjalling van der Goot","raw_affiliation_strings":["Department of Accounting & Information Management, University of Amsterdam, Roetersstraat 11, 1018 WB Amsterdam, The Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting & Information Management, University of Amsterdam, Roetersstraat 11, 1018 WB Amsterdam, The Netherlands","institution_ids":["https://openalex.org/I887064364"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111450293","display_name":"Gerard Mertens","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I913958620","display_name":"Erasmus University Rotterdam","ror":"https://ror.org/057w15z03","country_code":"NL","type":"education","lineage":["https://openalex.org/I913958620"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Gerard Mertens","raw_affiliation_strings":["Department of Financial Management, Rotterdam School of Management, Erasmus University Rotterdam, PO Box 1738, 3000 DR Rotterdam, The Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Financial Management, Rotterdam School of Management, Erasmus University Rotterdam, PO Box 1738, 3000 DR Rotterdam, The Netherlands","institution_ids":["https://openalex.org/I913958620"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5086813811"],"corresponding_institution_ids":["https://openalex.org/I913958620"],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":8.6233,"has_fulltext":false,"cited_by_count":168,"citation_normalized_percentile":{"value":0.97246855,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"38","issue":"3","first_page":"243","last_page":"266"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"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":0.9990000128746033,"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/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"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/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/initial-public-offerings","display_name":"initial public offerings","score":0.9990000128746033},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8820000290870667},{"id":"https://openalex.org/keywords/ipo-firms","display_name":"IPO firms","score":0.6259999871253967}],"concepts":[{"id":"https://openalex.org/C12559387","wikidata":"https://www.wikidata.org/wiki/Q185142","display_name":"Initial public offering","level":2,"score":0.9607194662094116},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8955585956573486},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8595914840698242},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6572181582450867},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.654009222984314},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6176373958587646},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.5892026424407959},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5605042576789856},{"id":"https://openalex.org/C2988984586","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Stock price","level":3,"score":0.4974205791950226},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3690105676651001},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.33230724930763245},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32799720764160156},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C143724316","wikidata":"https://www.wikidata.org/wiki/Q312468","display_name":"Series (stratigraphy)","level":2,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","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}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.1016/s0020-7063(03)00048-7","doi":"https://doi.org/10.1016/s0020-7063(03)00048-7","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0020-7063(03)00048-7","pdf_url":null,"source":{"id":"https://openalex.org/S5835822","display_name":"The International Journal of Accounting","issn_l":"0020-7063","issn":["0020-7063","1094-4060","1879-2251","2213-3933"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The International Journal of Accounting","raw_type":"journal-article"},{"id":"pmh:oai:dare.uva.nl:openaire_cris_publications/4fafe1d9-0422-40ea-8c4a-634c575c9f18","doi":null,"is_oa":false,"landing_page_url":"https://handle.uba.uva.nl/personal/pure/en/publications/earnings-management-and-initial-public-offerings-evidence-from-the-netherlands(4fafe1d9-0422-40ea-8c4a-634c575c9f18).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Roosenboom, P G J, van der Goot, L R T & Mertens, G 2003, 'Earnings management and Initial Public Offerings: Evidence from the Netherlands', The International Journal of Accounting: Education and Research, vol. 38, pp. 243-266.","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:eur:oai:pure.eur.nl:publications/4b77fe8f-0fd6-43b3-ba1a-5fa95e936cea","doi":null,"is_oa":false,"landing_page_url":"https://pure.eur.nl/en/publications/4b77fe8f-0fd6-43b3-ba1a-5fa95e936cea","pdf_url":null,"source":{"id":"https://openalex.org/S4306401266","display_name":"EUR Research Repository (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"The International Journal of Accounting, 38(3), 243 - 266","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eee:accoun:v:38:y:2003:i:3:p:243-266","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0020-7063(03)00048-7","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"},{"id":"pmh:oai:pure.eur.nl:openaire_cris_publications/4b77fe8f-0fd6-43b3-ba1a-5fa95e936cea","doi":null,"is_oa":false,"landing_page_url":"https://pure.eur.nl/en/publications/4b77fe8f-0fd6-43b3-ba1a-5fa95e936cea","pdf_url":null,"source":{"id":"https://openalex.org/S4306401266","display_name":"EUR Research Repository (Erasmus University Rotterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I913958620","host_organization_name":"Erasmus University Rotterdam","host_organization_lineage":["https://openalex.org/I913958620"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Roosenboom, P, van der Goot, LRT & Mertens, G 2003, 'Earnings management and initial public offerings: Evidence from the Netherlands', The International Journal of Accounting, vol. 38, no. 3, pp. 243-266. https://doi.org/10.1016/S0020-7063(03)00048-7","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:uvapub:oai:dare.uva.nl:publications/4fafe1d9-0422-40ea-8c4a-634c575c9f18","doi":null,"is_oa":false,"landing_page_url":"https://dare.uva.nl/personal/pure/en/publications/earnings-management-and-initial-public-offerings-evidence-from-the-netherlands(4fafe1d9-0422-40ea-8c4a-634c575c9f18).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"The International Journal of Accounting: Education and Research, 38, 243 - 266","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320324594","display_name":"Universiteit van Tilburg","ror":"https://ror.org/04b8v1s79"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W1486845703","https://openalex.org/W1543607358","https://openalex.org/W1596852439","https://openalex.org/W1603811794","https://openalex.org/W1874668418","https://openalex.org/W1977606345","https://openalex.org/W1986187321","https://openalex.org/W1987765425","https://openalex.org/W1990806450","https://openalex.org/W1995208417","https://openalex.org/W2002466457","https://openalex.org/W2020540808","https://openalex.org/W2052536272","https://openalex.org/W2065429361","https://openalex.org/W2067085660","https://openalex.org/W2097418808","https://openalex.org/W2104796460","https://openalex.org/W2108818539","https://openalex.org/W2109828486","https://openalex.org/W2132582515","https://openalex.org/W2139203297","https://openalex.org/W2148198877","https://openalex.org/W2166812453","https://openalex.org/W2170694901","https://openalex.org/W2571492710","https://openalex.org/W3121951548","https://openalex.org/W3121987829","https://openalex.org/W3122578644","https://openalex.org/W3123110835","https://openalex.org/W3123268005","https://openalex.org/W3125111241","https://openalex.org/W4229811043","https://openalex.org/W4230336695","https://openalex.org/W4285719527","https://openalex.org/W6861093199"],"related_works":["https://openalex.org/W2128721600","https://openalex.org/W2811011458","https://openalex.org/W2162027050","https://openalex.org/W2524887091","https://openalex.org/W6990481352","https://openalex.org/W2109828486","https://openalex.org/W3049281656","https://openalex.org/W7056039445","https://openalex.org/W2382448113","https://openalex.org/W2884596715"],"abstract_inverted_index":{"This":[0],"paper":[1],"presents":[2],"one":[3],"of":[4,8,24,32,68,77,87,110],"the":[5,30,48,58,61,66,72,85,88,91,104],"first":[6,49,92],"studies":[7],"earnings":[9,46,69],"management":[10,70],"by":[11],"initial":[12],"public":[13,53,96],"offering":[14],"(IPO)":[15],"firms":[16],"in":[17,47,57,90],"a":[18,22,52,81,95],"European":[19],"country.":[20],"Using":[21],"sample":[23],"64":[25],"Dutch":[26],"IPOs,":[27],"we":[28],"investigate":[29],"pattern":[31],"discretionary":[33],"current":[34],"accruals":[35],"(DCA)":[36],"over":[37,103],"time.":[38],"We":[39,63,79],"find":[40,80],"that":[41],"managers":[42],"manage":[43],"their":[44],"company's":[45],"year":[50,93],"as":[51,94],"company":[54,97],"but":[55],"not":[56],"years":[59],"before":[60],"IPO.":[62],"also":[64],"examine":[65],"impact":[67],"on":[71],"long-run":[73,99],"stock":[74,100],"price":[75,101],"performance":[76,102],"IPOs.":[78],"negative":[82],"relation":[83],"between":[84],"size":[86],"DCA":[89],"and":[98],"next":[105],"3":[106],"years.":[107],"A":[108],"number":[109],"additional":[111],"tests":[112],"support":[113],"these":[114],"findings.":[115]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":10},{"year":2017,"cited_by_count":11},{"year":2016,"cited_by_count":11},{"year":2015,"cited_by_count":13},{"year":2014,"cited_by_count":10},{"year":2013,"cited_by_count":11},{"year":2012,"cited_by_count":14}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
