| Affiliation: | 1. Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Sydney, NSW 2000, Australia;2. School of Business, Torrens University, 220 Victoria Square, Adelaide, SA 5000, Australia;3. Department of Management and Human Resources, Australian Institute of Business, Adelaide, SA 5000, Australia;1. University of the West of Scotland and University of Winchester, Accounting, Finance and Law, Business School, University of the West of Scotland, Ayr Campus, Ayr KA8 0SX, United Kingdom;2. Business School, University of Winchester, Winchester SO22 4NR, United Kingdom;1. School of Business and Law, Central Queensland University, 400 Kent Street, Sydney, NSW 2000, Australia;2. School of Accountancy, Queensland University of Technology, Gardens Point Campus, 2, George Street, Brisbane, Queensland 4000, Australia;3. Department of Accounting and Corporate Governance, Macquarie University, Balaclava Road, North Ryde, NSW 2109, Australia;1. Aristotle University of Thessaloniki, Department of Economic Sciences, Division of Business Administration, 54124, Thessaloniki, Greece;2. Università Cattolica del Sacro Cuore, Department SEGESTA, Via Necchi 5, 20123, Milan, Italy;3. London School of Economics, Department of Accounting, UK;4. Department of Sport Management, University of Peloponnese, Orthias Artemidos & Plataion Str., 23100, Sparta, Greece;1. School of Economics and Statistics, Università di Milano-Bicocca, Via Bicocca degli Arcimboldi, 8, 20126, Milan, Italy;2. Department of Economics, Università di Genova, v. Vivaldi 5, 16126, Genova, Italy;3. State Street Bank Luxembourg S.C.A., 49 Avenue J.F. Kennedy, L-1855, Luxembourg |
