| Institution: | 1. Department of Accounting and Finance, Faculty of Business and Law, De Montfort University, Leicester LE1 9BH, UK;2. Department of Accounting, Economics and Finance, Faculty of Business and Law, University of West England, Bristol BS16 1QY, UK;1. Accounting and Finance Subject Group, Adam Smith Business School, University of Glasgow, Main Building, Glasgow G12 8QQ, UK;2. School of Management and Languages, Heriot-Watt University, Riccarton, Edinburgh EH14 4AS, UK;1. Fucape Business School, Brazil;2. Universidade de São Paulo, Brazil;3. Universidade Federal do Espirito Santo, Brazil;1. Fundação Brasileira de Contabilidade, St. de Industrias Graficas 1 495/505/515 Ed. Barão do Rio Branco 1, Zona Industrial, Brasília, DF, 70610-410, Brazil;2. GOVCOPP, University of Minho, Portugal;3. Portsmouth Business School, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, Hampshire PO1 3DE, UK;1. Management School, University of Sheffield, Conduit Road, Sheffield S10 1FL, UK;2. Business School, University of Edinburgh, 29 Buccleuch Place, Edinburgh EH8 9JS, UK;3. Adam Smith Business School, University of Glasgow, West Quadrangle, Gilbert Scott Building, Glasgow G12 8QQ, UK;1. Instituto Politécnico de Viana do Castelo, Portugal;2. GOVCOPP, University of Minho, Portugal;3. Portsmouth Business School, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, Hampshire PO1 3DE, UK |
