Contents: European Financial Management 3/2017

• Published date: 01 June 2017
• Date: 01 June 2017
• DOI: http://doi.org/10.1111/eufm.12106

EUROPEAN

FINANCIAL MANAGEMENT

The Journal of the European Financial Management Association

VOLUME 23, NUMBER 3

JUNE 2017

Does Ownership Structure Matter? 357

SHERIDAN TITMAN

Conservative Accounting, IFRS Convergence and Cash Dividend Payments:

Evidence from China 376

WILLIAM BRADFORD, CHAO CHEN and SONG ZHU

Financial Hedging and Firm Performance: Evidence from Cross-border

Mergers and Acquisitions 415

ZHONG CHEN, BO HAN and YEQIN ZENG

Where Will the ‘Silver Money’ Go? 459

NA YOUNG PARK

Innovation-Related Diversifi cation and Firm Value 475

ZHAO RONG and SHENG XIAO

Tax Havens, Tax Evasion and Tax Information Exchange Agreements

in the OECD 519

DAVID M. KEMME, BHAVIK PARIKH and TANJA STEIGNER

355