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Earnings management and initial public offerings: Evidence from the Netherlands
16 references·16 citing·35 second hopsampled
Earnings management and initial public offerings: Evidence from the Netherlands (2003)Earnings management and initial public of…Detecting Earnings Management (2012)Detecting Earnings ManagementComparative International Accounting (2003)Comparative International Acc…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Ownership and operating performance of companies that go public (1997)Ownership and operating perfo…Detecting long-run abnormal stock returns: The empirical power and specification of test statistics (1997)Detecting long-run abnormal s…Detecting Earnings Management. (1995)Detecting Earnings Management.Initial public offerings: International insights (1994)Initial public offerings: Int…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Venture Capitalist Certification in Initial Public Offerings (1991)Venture Capitalist Certificat…The Long‐Run Performance of initial Public Offerings (1991)The Long‐Run Performance of i…The Long-Run Performance of Initial Public Offerings (1991)The Long-Run Performance of I…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Comparative International Accounting (1981)Comparative International Acc…A model of investor sentiment /A model of investor sentiment…Financial Expert CEOs and Earnings Management Around Initial Public Offerings (2018)Financial Expert CEOs and Ear…Earnings management: do attendance and changes of audit committee members matter? (2018)Earnings management: do atten…The impact of audit quality on real and accrual earnings management around IPOs (2017)The impact of audit quality o…Corporate governance and cost of debt financing: Empirical evidence from Canada (2017)Corporate governance and cost…Opportunistic earnings management during initial public offerings: evidence from India (2016)Opportunistic earnings manage…How does managerial opportunism affect the cost of debt financing? (2016)How does managerial opportuni…Credit Ratings and Earnings Management around IPOs (2016)Credit Ratings and Earnings M…A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments (2016)A Comparative Analysis of Rea…Earnings Management and Ownership Structure (2015)Earnings Management and Owner…The development of earnings management research A review of literature from three different perspectives (2014)The development of earnings m…Real and accrual earnings management and IPO failure risk (2014)Real and accrual earnings man…Political connections and the long-term stock performance of Chinese IPOs (2012)Political connections and the…Earnings management and IPO anomalies in China (2012)Earnings management and IPO a…Causal disclosures on earnings and earnings management in an IPO setting (2011)Causal disclosures on earning…Related party transactions as a source of earnings management (2010)Related party transactions as…Managerial Ownership Structure and Earnings Management (2008)Managerial Ownership Structur…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Using daily stock returns (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Capital markets research in accounting (2001)Introductory Econometrics for Finance (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Auditor independence, ‘low balling’, and disclosure regulation (1981)Financial Intermediation, Loanable Funds, and The Real Sector (1997)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)Interorganizational Endorsements and the Performance of Entrepreneurial Ventures (1999)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)Does the Stock Market Overreact? (1985)INITIAL PUBLIC OFFERINGS (1988)Event Studies in Economics and Finance (1997)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Sentiment and the Cross‐Section of Stock Returns (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Judgment under Uncertainty: Heuristics and Biases (1975)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)In Search of Attention (2011)Integración de los mercados financieros Latinoamericanos por medio de MILA (2020)Debt covenant violation and manipulation of accruals (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • n.d.A model of investor sentiment /4,073 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1991The Long‐Run Performance of initial Public Offerings3,500 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1997Detecting long-run abnormal stock returns: The empirical power and specification of test statistics2,690 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1991Venture Capitalist Certification in Initial Public Offerings2,322 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1994Initial public offerings: International insights1,256 cited
  • 1991The Long-Run Performance of Initial Public Offerings779 cited
  • 1997Ownership and operating performance of companies that go public735 cited
  • 2003Comparative International Accounting720 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1981Comparative International Accounting672 cited
  • Cited by

    • 2017The impact of audit quality on real and accrual earnings management around IPOs152 cited
    • 2014Real and accrual earnings management and IPO failure risk138 cited
    • 2017Corporate governance and cost of debt financing: Empirical evidence from Canada122 cited
    • 2018Financial Expert CEOs and Earnings Management Around Initial Public Offerings112 cited
    • 2015Earnings Management and Ownership Structure111 cited
    • 2008Managerial Ownership Structure and Earnings Management101 cited
    • 2010Related party transactions as a source of earnings management90 cited
    • 2012Political connections and the long-term stock performance of Chinese IPOs71 cited
    • 2011Causal disclosures on earnings and earnings management in an IPO setting60 cited
    • 2016Credit Ratings and Earnings Management around IPOs59 cited
    • 2016A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments56 cited
    • 2012Earnings management and IPO anomalies in China48 cited
    • 2016How does managerial opportunism affect the cost of debt financing?47 cited
    • 2016Opportunistic earnings management during initial public offerings: evidence from India44 cited
    • 2018Earnings management: do attendance and changes of audit committee members matter?44 cited
    • 2014The development of earnings management research A review of literature from three different perspectives41 cited