G.M.H. (Gerard) Mertens

Irregular Staff
Rotterdam School of Management (RSM)
Erasmus University Rotterdam

Gerard Mertens is Professor of Financial Analysis at the Rotterdam School of Management, Erasmus University and chair of the department Accounting & Control. He received his masters degree in applied economics from Radboud University and holds a PhD in accounting from Maastricht University. He has held prior positions at Nyenrode Business School, Tilburg University and CentER, the Limperg Institute, University of Leuven and Maastricht University. His research interests include financial reporting & disclosure strategies, earnings management, (corporate) governance, executive compensation and risk management. His work has been published in the Journal of Corporate Finance, Journal of Accounting and Public Policy, European Accounting Review, International Journal of Accounting and the Journal of Management & Governance among others. He has also contributed chapters to various books on financial reporting and corporate governance.

  • Verbeeten, Frank, Roelofsen, E.M. & Mertens, G.M.H. (2010). Disclosure of intangible asset information in earnings conference calls.
  • De Jong, Abe, Mertens, Gerard, Van der Poel, Marieke & Dijk, Ronald van (2014). How does earnings management influence investors' perceptions of firm value? Survey evidence from financial analysts (forthcoming in the Review of Accounting Studies). Review of Accounting Studies, 19(2), 606-627.[go to publisher's site]
  • Jiao, T., Koning, M., Mertens, G.M.H. & Roosenboom, P.G.J. (2012). Mandatory IFRS adoption and its impact on analysts’ forecasts. International Review of Financial Analysis, 21(1), 56-63.[go to publisher's site]
  • Koning, M., Roosenboom, P.G.J. & Mertens, G.M.H. (2010). The impact of media attention on the use of alternative earnings measures. Abacus, 46(3), 258-288.
  • De Jong, Abe, Mertens, G.M.H., Oosterhout, J. van & Vletter - van Dort, H.M. van (2007). How useful is shareholder intervention? Management Control en Accounting, 11(2), 8-15.
  • De Jong, A., Jong, D.V. de, Mertens, G.M.H. & Roosenboom, P.G.J. (2007). Investor relations, reputational bonding, and corporate governance: The case of Royal Alhold. Journal of Accounting and Public Policy, 26(3), 328-375.[go to publisher's site]
  • De Jong, Abe, Mertens, G.M.H. & Roosenboom, P.G.J. (2006). Aandeelhoudersvergaderingen: trends en observaties. Goed Bestuur, 2(2), 19-24.
  • De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2006). Shareholders' voting at general meetings: Evidence from the Netherlands. Journal of Management & Governance, 10, 353-380.[go to publisher's site]
  • De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2006). De rol van aandeelhouders na Tabaksblat. MAB, 80(5), 232-248.
  • De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2005). Hoe actief zijn aandeelhouders in Nederland? Een empirische analyse van opkomst en stemgedrag. MAB, 79(3), 97-107.
  • De Jong, A., Jong, D.V. de, Mertens, G.M.H. & Wasley, Ch. (2005). The role of self-regulation in corporate governance: evidence and implications from The Netherlands. Journal of Corporate Finance, 11(3), 473-503.[go to publisher's site]
  • Hooghiemstra, R.B.H., De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2004). Bedrijven op goede weg met code-Tabaksblat. Economisch-Statistische Berichten, 89(4444), 502-504.
  • De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2003). Weinig aandeelhouders houden serieus toezicht. Economisch-Statistische Berichten, 88(4419), 532-534.
  • Mertens, G.M.H. & Oerlemans, A. (2003). Towards a sustainable pension solution. Tijdschrift voor Corporate Finance, 8(3/4), 32-43.
  • Mertens, G.M.H., Blij, I.H.C. & Schaap, B (2003). Ratings: an introduction. Tijdschrift voor Corporate Finance, 8(3/4), 21-27.
  • Roosenboom, P.G.J., van der Goot, L.R.T. & Mertens, G.M.H. (2003). Earnings management and initial public offerings: Evidence from the Netherlands. The International Journal of Accounting, 38(3), 243-266.
  • Duffhues, P., Kabir, R., Mertens, G.M.H. & Roosenboom, P.G.J. (2003). De relatie tussen personeelsoptieregelingen en de financiele prestaties van Nederlandse beursvennootschappen. Bedrijfskunde, 75(1), 42-49.
  • Mertens, G.M.H. (2002). The future of Corporate Governance: Insights from the Netherlands. The European Accounting Review, 12(2), 203-207.
  • Jong, D.V. de, De Jong, A., Mertens, G.M.H. & Wasley, Ch. (2001). 'De aandeelhouder wint?'. Economisch-Statistische Berichten, 164-166.
  • Mertens, G.M.H. & Wurf, F. van der (2001). De Public-to-Private transactie nader beschouwd: mogelijkheden voor Nederlandse small caps. Tijdschrift voor Corporate Finance, 6(1).
  • Hoogendoorn, M.N. & Mertens, G.M.H. (2001). Kwaliteit van externe verslaggeving in Nederland. MAB, 75(10), 406-420.
  • Jong, D.V. de, De Jong, A., Mertens, G.M.H. & Wasley, Ch. (2001). 'Corporate governance in Nederland: governance en financiele prestaties'. MAB, 75(3), 103-116.
  • Jong, D.V. de, De Jong, A., Mertens, G.M.H. & Wasley, Ch. (2001). 'Corporate governance in Nederland: de invloed van de Commissie Peters'. MAB, 75(4), 150-161.
  • Roosenboom, P.G.J., Mertens, G.M.H. & van der Goot, L.R.T. (2000). Winststuring en aandelenrendementen. Economisch-Statistische Berichten, 85, 133-135.
  • Jiao, T., Mertens, G.M.H. & Roosenboom, P.G.J. (2013). Industry valuation driven earnings management. In C.S. Wehn, C. Hoppe & G.N. Gregoriou (Eds.), Rethinking Valuation and Pricing Models: Lessons Learned from the Crisis and Future Challenges (pp. 177-190). Amsterdam: Elsevier.
  • De Jong, A., DeJong, D., Mertens, G.M.H. & Roosenboom, P.G.J. (2010). Royal Ahold: The role of corporate governance. In G. Aras & D. Crowther (Eds.), A Handbook of Corporate Governance and Social Responsibility (pp. 595-619). Burlington: Gower Publishing Limited.
  • Goot, L.R.T. van der, Mertens, G.M.H. & Roosenboom, P.G.J. (2006). The grant and exercise of stock options in IPO firms: Evidence from the Netherlands. In L.D.R. Renneboog (Ed.), Advances in Corporate Finance and Asset Pricing (pp. 277-292). Amsterdam: Elsevier.
  • de Jong, A., Jong, D.V. de, Mertens, G.M.H. & Wasley, Ch. (2006). The role of self regulation in corporate governance: evidence and implications from the Netherlands. In L. Renneboog (Ed.), Advances in Corporate Finance and Asset Pricing (pp. 199-234). Amsterdam: Elsevier.
  • Duffhues, P., Kabir, R., Mertens, G.M.H. & Roosenboom, P.G.J. (2002). Employee stock option grants and firm performance in the Netherlands. In Joseph A. McCahery, Piet Moerland, Theo Raaijmakers & Luc Renneboog (Eds.), Corporate Governance Regimes: Convergence and Diversity (pp. 668-678). New York: Oxford University Press.
  • Mertens, G.M.H., Bollen, L.H.H., Meuwissen, R.H.G., van Raak, J.J.F. & Schelleman, C. (2005). Classification and Analysis of major European Business Failures. Maastricht: UM/Oce publishers.
  • Mertens, G.M.H. & Kamp, B (2005). Betalingen in de vorm van aandelen en opties. In R. Bosman & C. Camfferman (Eds.), Het jaar 2004 verslagen (pp. 131-161). Deventer: Kluwer.
  • Mertens, G.M.H. & Wallage, P. (2005). Jaarverslaggeving volgens de code Corporate Governance. In J.B. Backhuijs & R.G. Bosman (Eds.), Het Jaar 2003 verslagen (pp. 13-39). Deventer: Kluwer.
  • de Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2004). Weinig aandeelhouders houden serieus toezicht. In Jaarboek 2003/2004 (pp. 107-113). Amsterdam: Koninklijke Vereniging voor de Staathuishoudkunde.
  • De Jong, A., Jong, D.V. de, Mertens, G.M.H. & Wasley, Ch. (2004). International corporate governance and performance. Rotterdam: SCGOP.
  • Donker, H., Hooghiemstra, R.B.H., De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2004). Corporate governance in Nederland 2004: De opvolging van de code geïnventariseerd. Amsterdam: NCGS/NICG.
  • De Jong, A., Mertens, G.M.H. & Roosenboom, P.G.J. (2003). Aandeelhoudersvergaderingen in Nederland 1998-2002. Rotterdam: Erasmus.
  • Benima, D., Mertens, G.M.H., Vink, D. & Wollerich, R.J. (2002). Why do corporates use business securitisation. Tijdschrift voor Corporate Finance, 7(4), 34-46.
  • Blij, I.H.C. & Mertens, G.M.H. (2002). Transparante verslaggeving: informatie over aandelenoptieregelingen nader beschouwd. Tijdschrift voor Corporate Finance, 7(3), 36-47.
  • Mertens, G.M.H., Roosenboom, P.G.J. & van der Goot, L.R.T. (2000). Earnings management and initial public offerings: Evidence from the Netherlands. Tijdschrift voor Corporate Finance, 5, 6-28.
Xanthi Gkougkousi

Empirical Studies in Financial Accounting

Marc van Essen

An Institution-Based View of Ownership

Olga Khalina

Executive compensation narratives

Erik Roelofsen

The Role of Analyst Conference Calls in Capital Markets

Tao Jiao

Essays in Financial Accounting

  • Role: Promotor
  • PhD Candidate: Tao Jiao
  • Time frame: 2004 - 2009

Organization Membership

Side positions

  • Shareholder Support

    founder & director

Past courses

Address

Visiting address

Office: T08-55
Burgemeester Oudlaan 50
3062 PA Rotterdam

Postal address

Postbus 1738
3000 DR Rotterdam
Netherlands

Work in progress

Verbeeten, Frank, Roelofsen, E.M. & Mertens, G.M.H. (2010). Disclosure of intangible asset information in earnings conference calls.

Latest publication

De Jong, Abe, Mertens, Gerard, Van der Poel, Marieke & Dijk, Ronald van (2014). How does earnings management influence investors' perceptions of firm value? Survey evidence from financial analysts (forthcoming in the Review of Accounting Studies). Review of Accounting Studies, 19(2), 606-627.[go to publisher's site]