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Volume 27, Number 2 June 2016 CONTENTS Research Articles: Do European Firms Behave as if they Converge toward a Target Capital Structure? DENIS MARINŠEK, MARKO PAHOR, DUŠAN MRAMOR, ROMAN LUŠTRIK 97 Valuation and Forecasting Roles of Dividends of Indonesian Listed Firms YANTHI HUTAGAOL-MARTOWIDJOJO, ALJOSA VALENTINCIC 126 Individual and Institutional Investors’ Response to Earnings Reported by Conservative and Non-Conservative Firms: Evidence from Chinese Financial Markets BIKKI JAGGI, WEI LI, STEVEN SHUYE WANG 158 Working Capital Management, the Credit Crisis, and Hedging Strategies: Canadian Evidence ROBERT KIESCHNICK, WENDY ROTENBERG 208 jjifm_27_2_prelim.indd 93 ifm_27_2_prelim.indd 93 3 3/23/2016 5:18:09 PM /23/2016 5:18:09 PM 94 In 1999 JIFMA formed a new relationship with the International Association for Accounting and Educational Research, and became the official research journal for the IAAER. The mission of the IAAER is to promote excellence in accounting education and research on a worldwide basis and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice. IAAER EXECUTIVE COMMITTEE 2015ă 2016 Offi cers International Association for Accounting Education and Research Executive Committee President Katherine Schipper Immediate Past President Kazuo Hiramatsu Director of Research and Donna L. Street Educational Activities VP
Journal of International Financial Management & Accounting – Wiley
Published: Jun 1, 2016
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