No. 23-3, June 2017

Index

• Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China
• Contents: European Financial Management 3/2017
• Does Ownership Structure Matter?
• Financial Hedging and Firm Performance: Evidence from Cross‐border Mergers and Acquisitions
• Innovation‐Related Diversification and Firm Value
• Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD
• Where Will the ‘Silver Money’ Go?