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Flexibility in Financial Accounting Income Strategies and Earnings Management in theNetherlands

van Rooijen, J.G.

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Citation for published version (APA):van Rooijen, J. G. (2002). Flexibility in Financial Accounting Income Strategies and Earnings Management in theNetherlands.

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331 1

Thee Tinbergen Institute is the Institute for Economic Research, which was founded in 19877 by the Faculties of Economics and Econometrics of the Erasmus Universiteit Rotterdam,, Universiteit van Amsterdam and Vrije Universiteit Amsterdam. The Institutee is named after the late Professor Jan Tinbergen, Dutch Nobel Prize laureate inn economics in 1969. The Tinbergen Institute is located in Amsterdam and Rotterdam.. The following books recently appeared in the Tinbergen Institute Research Series: :

220.. B.E. BAARSMA, Monetary valuation of environmental goods: AlternativesAlternatives to contingent valuation.

221.. E.C. VAN DER SLUIS-DEN DIKKEN, Management learning and development:development: The role of learning opportunities and learning behavior in managementmanagement development and career success.

222.. A.J.H. PELS, Airport economics and policy: Efficiency, competition and interactioninteraction with airlines.

223.. B. VAN DER KLAAUW , Unemployment duration determinants and policy evaluation. evaluation.

224.. F. MEDDA, The assembled city: Analyses of multiple urban dimensions. 225.. A.F. TIEMAN, Evolutionary game theory and equilibrium selection. 226.. R.R.P. KOUWENBERG, Dynamic asset liability management. 227.. J.S. SIDHU, Organization mission, business domain orientation and

performance:performance: A conceptual and empirical inquiry. 228.. G. ROMIJN, Economic dynamics of Dutch construction. 229.. M.C. VERSANTVOORT, Analysing labour supply in a life style

perspective. perspective. 230.. J.J.J. GROEN, Testing multi-country exchange rate models. 231.. C.F.A. VAN WESENBEECK, How to deal with imperfect competition:

introducingintroducing game-theoretical concepts in general equilibrium model of internationalinternational trade.

232.. M.L. NDOEN, Migrants and entrepreneurial activities in peripheral Indonesia.Indonesia. A socioeconomic model of profit-seeking behaviour.

233.. L.A. GROGAN, Labour market transitions of individuals in eastern and westernwestern Europe.

234.. E.G. VAN DE MORTEL, An institutional approach to transition processes. processes.

235.. P.H. VAN OLJEN, Essays on corporate governance. 236.. H.M.M. VAN GOOR, Banken en industriefinanciering in de 19e eeuw. De

relatierelatie tussen Mees en Stork, Van den Bergh gaat naar Engeland. 237.. F.R.M. PORTRAIT, Long-term care services for the Dutch elderly. An

investigationinvestigation into the process of utilization. 238.. M. VAN DE VELDEN, Topics in correspondence analysis. 239.. G. DRAISMA, Parametric and semi-parametric methods in extreme value

theory. theory. 240.. I.F.C. MULDER, Soil degradation in Benin: Farmers' perceptions and

responses. responses.

241.. A.W. SALY, Corporate entrepreneurship. Antecedents and consequences ofof entrepreneurship in large established firms.

242.. S. VAN VELZEN, Supplements to the economics of household behavior. 243.. R.A. VAN DER GOOT, High performance linda using a class library. 244.. E. KUIPER, The most valuable of all Capital. A gender reading of

economiceconomic texts. 245.. P. KLÜNSMIT, Voluntary corporate governance disclosures; An empirical

investigationinvestigation of UK practices. 246.. P.J.G. TANG, Essays on economic growth and imperfect markets. 247.. H. HOOGEVEEN, Risk and insurance in rural Zimbabwe. 248.. A.J. VAN DER VLIST, Residential mobility and commuting. 249.. G.E. BUWAARD, Rank estimation of duration models. 250.. A.B. BERKELAAR, Strategic asset allocation and asset pricing. 251.. B.J. VAN PRAAG, Earnings management; Empirical evidence on value

relevancerelevance and income smoothing. 252.. E. PEEK, Discretion in financial reporting and properties of analysts'

earningsearnings forecasts. 253.. N. JONKER, Job performance and career prospects of auditors. 254.. M.J.G. BUN, Accurate statistical analysis in dynamic panel data models. 255.. P.C. VERHOEF, Analyzing customer relationships: Linking relational

constructsconstructs and marketing instruments to customer behavior. 256.. C.S. BOS, Time varying parameter models for inflation and exchange

rates. rates. 257.. A. HEYMA, Dynamic models of labour force retirement; An empirical

analysisanalysis of early exit in the Netherlands. 258.. S. DEZELAN, The impact of institutional investors on equity markets and

theirtheir liquidity. 259.. D.J. DEKKER, Network perspectives on tasks in account management. 260.. F.G. VAN OORT, Agglomeration, economic growth and innovation.

SpatialSpatial analyses of knowledge externalities in the Netherlands. 261.. U. KOCK, Social benefits and the flow approach to the labor market. 262.. D.J. BEZEMER, Structural change in Central European agriculture.

StudiesStudies from the Czech and Slovak Republics. 263.. D.P.J. BOTMAN, Globalization, heterogeneity, and imperfect information. 264.. H.C. VAN DER BLONK, Changing the order, ordering the change. The

evolutionevolution of MIS at the Dutch railways. 265.. K. GERXHANI, The informal sector in transition. Tax evasion in an

institutionalinstitutional vacuum. 266.. R.A.J. BOSMAN, Emotions and economic behavior. An experimental

investigation. investigation. 267.. A.P. VAN VUUREN, Empirical analysis of job search using novel types of

data. data. 268.. H. VAN DE VELDEN, An experimental approach to expectation formation

inin dynamic economic systems. 269.. L. MOERS, Institution, economic performance and transition. 270.. N.K. BOOTS, Rare event simulation in models with heavy-tailed random

variables. variables. 271.. P.J.M. MEERSMANS, Optimization of container handling systems.

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