Accounting & Finance: Vol 50, No 2

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Accounting & Finance: Volume 50, Issue 2

Original articles

Capital gains taxation and shareholder wealth in takeovers

The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments

The flight-to-quality effect: a copula-based analysis

Asset allocation and age effects in retirement savings choices

Agency problems and audit fees: further tests of the free cash flow hypothesis

Socially responsible investment fund performance: the impact of screening intensity

External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities

Divestitures, wealth effects and corporate governance

Corporate communication of financial risk

Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments

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Accounting & Finance

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Accounting & Finance: Volume 50, Issue 2

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Original articles

Capital gains taxation and shareholder wealth in takeovers

The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments

The flight-to-quality effect: a copula-based analysis

Asset allocation and age effects in retirement savings choices

Agency problems and audit fees: further tests of the free cash flow hypothesis

Socially responsible investment fund performance: the impact of screening intensity

External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities

Divestitures, wealth effects and corporate governance

Corporate communication of financial risk

Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments

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