Gerard Mertens

Erasmus University Rotterdam (EUR) - Department of Financial Management

Professor of Financial Reporting & Analysis

P.O. Box 1738

Room T09-53

3000 DR Rotterdam

Netherlands

SCHOLARLY PAPERS

12

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Top 19,127

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2

CROSSREF CITATIONS

38

Scholarly Papers (12)

1.

Royal Ahold: A Failure of Corporate Governance

ECGI - Finance Working Paper No. 67/2005
Number of pages: 55 Posted: 07 Feb 2005
Rotterdam School of Management, Erasmus University, Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 3,185 (3,276)
Citation 1

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international economics, financial economics, law and economics, corporate governance, regulation

2.

The Role of Self-Regulation in Corporate Governance: Evidence and Implications from the Netherlands

Simon School of Business Working Paper No. FR 00-20; ERIM Report Series Reference No. ERS-2001-87-F&A
Number of pages: 49 Posted: 14 Feb 2001
Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business, Erasmus University Rotterdam (EUR) - Department of Financial Management and Simon School, University of Rochester
Downloads 1,659 (9,828)
Citation 1

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International economics, financial economics, law and economics, corporate governance

3.

How Does Earnings Management Influence Investors’ Perceptions of Firm Value? Survey Evidence from Financial Analysts

Review of Accounting Studies, Volume 19, Issue 2 (2014), page 606-627
Number of pages: 34 Posted: 17 Jan 2013 Last Revised: 21 Aug 2014
Rotterdam School of Management, Erasmus University, Erasmus University Rotterdam (EUR) - Department of Financial Management, Erasmus University - Rotterdam School of Management and ING Investment Management
Downloads 741 (32,988)
Citation 1

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earnings management, earnings benchmark, earnings smoothing, investors, analysts

4.

Blockholders and Leverage: When Debt Leads to Higher Dividends

ECGI - Finance Working Paper No. 261/2009
Number of pages: 51 Posted: 26 Aug 2009 Last Revised: 20 Feb 2015
Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business, Toulouse School of Economics and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 450 (63,111)
Citation 2

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payout policy, blockholders, leverage, debt service hypothesis, concentrated ownership, investment policy, pyramids.

5.

Impact of Mandatory IFRS Adoption on the Financial Sector

Number of pages: 42 Posted: 02 Aug 2010 Last Revised: 22 Aug 2010
Xanthi Gkougkousi and Gerard Mertens
U.S. Securities and Exchange Commission Division of Economic and Risk Analysis and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 415 (69,588)
Citation 2

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International Financial Reporting Standards (IFRS), cost of equity, liquidity, financial institutions

6.

Mandatory Disclosures and Earnings Management: Evidence from IFRS Adoption

Number of pages: 66 Posted: 06 Aug 2015
Olga Khalina, Gerard Mertens and Peter Roosenboom
Erasmus University Rotterdam (EUR) - RSM Erasmus University, Erasmus University Rotterdam (EUR) - Department of Financial Management and Rotterdam School of Management, Erasmus University
Downloads 302 (99,981)

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disclosures, earnings management, IFRS

7.

Debt and Dividends in Pyramidal Structures: Evidence from France

Paris December 2009 Finance International Meeting AFFI - EUROFIDAI
Number of pages: 46 Posted: 09 Oct 2009
Rotterdam School of Management, Erasmus University, University of Iowa - Tippie College of Business, Toulouse School of Economics and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 206 (147,525)

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pyramids, payout policy, leverage, ownership structure, control wedge, disproportionality of control and cash flow rights

8.

Industry Valuation Driven Earnings Management

ERIM Report Series Reference No. ERS-2007-069-F&A
Number of pages: 44 Posted: 27 Nov 2007
Tao Jiao, Peter Roosenboom and Gerard Mertens
Erasmus University Rotterdam (EUR) - Financial Management, Rotterdam School of Management, Erasmus University and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 179 (167,886)

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Industry valuation, Earnings management, Market to book ratio

9.

The Effects of Market Abuse Directive on the Investors’ Information Level and the Quality of Analysts’ Reports

Number of pages: 39 Posted: 26 Aug 2011
Khurram Shahzad and Gerard Mertens
Vrije University - Faculty of Economics and Business Administration and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 145 (200,810)

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Market abuse directive, stock prices, analysts' reports

The Impact of Media Attention on the Use of Alternative Earnings Measures

ERIM Report Series Reference No. ERS-2007-073-F&A
Number of pages: 39 Posted: 27 Nov 2007
Miriam Koning, Peter Roosenboom and Gerard Mertens
Erasmus University Rotterdam (EUR) - Financial Management, Rotterdam School of Management, Erasmus University and Erasmus University Rotterdam (EUR) - Department of Financial Management
Downloads 102 (263,060)

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Regulation, Event study, Non-GAAP earnings, Information content, Value relevance

The Impact of Media Attention on the Use of Alternative Earnings Measures

Abacus, Vol. 46, No. 3, pp. 258-288, September 2010
Number of pages: 31 Posted: 30 Aug 2010
Miriam Koning, Gerard Mertens and Peter Roosenboom
Erasmus University Rotterdam (EUR) - Financial Management, Erasmus University Rotterdam (EUR) - Department of Financial Management and Rotterdam School of Management, Erasmus University
Downloads 4 (650,192)
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11.

Drivers of Institutional Change Around the World: The Case of IFRS

Journal of International Business Studies, Vol. 49, Issue 3, 2017
Number of pages: 23 Posted: 24 Apr 2018
Miriam Koning, Gerard Mertens and Peter Roosenboom
Erasmus University Rotterdam (EUR) - Financial Management, Erasmus University Rotterdam (EUR) - Department of Financial Management and Rotterdam School of Management, Erasmus University
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international financial reporting, institutional theory, institutional environment, policy diffusion, logistic regression

12.

The European Market Abuse Directive: Has it Worked?

Journal of International Financial Management & Accounting, Vol. 28, Issue 1, pp. 27-69, 2017
Number of pages: 43 Posted: 03 Jan 2017
Khurram Shahzad and Gerard Mertens
Vrije University - Faculty of Economics and Business Administration and Erasmus University Rotterdam (EUR) - Department of Financial Management
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