| Institution: | 1. Department of Finance, Tunghai University, Taiwan;2. Department of Quantitative Finance, National Tsing Hua University, Center for Research in Econometric Theory and Applications, National Taiwan University, Taiwan;1. School of Accountancy, Singapore Management University, Singapore;2. Department of Accounting, College of Business, The University of Texas at Arlington, Arlington, TX, USA;1. UQ Business School, The University of Queensland, Australia;2. Beedie School of Business, Simon Fraser University, Canada;1. Department of Accounting, College of Business, University of Texas at Arlington, TX, USA;2. Department of Accounting and Finance, School of Business Administration, Oakland University, MI, USA;1. International Business School Suzhou, Xi’an Jiaotong-Liverpool University, Suzhou, Jiangsu Province 215123, China;2. W. P. Carey School of Business, Arizona State University, Tempe, AZ 85287, USA;3. Department of Accounting, Monash Business School, Monash University, Caulfield East, Victoria 3145, Australia;4. Department of Accounting, Deakin Business School, Deakin University, Burwood Highway, Burwood, Victoria 3125, Australia;1. Ernst and Young, Rotterdam, The Netherlands;2. University of Groningen, The Netherlands;3. Victoria University of Wellington, New Zealand;1. Sejong University, South Korea;2. Seoul National University, South Korea;3. UNSW Sydney, Australia;4. Caritas Institute of Higher Education, Hong Kong |
