| Institution: | 1. Business School, Universidad Adolfo Ibanez, Santiago, Chile;2. Department of Accounting and Finance, University of Montana, Missoula, MT, 59812, United States;1. Department of Business Administration, Fu Jen Catholic University, No. 510, Zhongzheng Rd., Xinzhuang Dist., New Taipei City 24205, Taiwan;2. Department of Business Administration, National Chin-Yi University of Technology, No. 57, Sec. 2, Zhongshan Rd., Taiping Dist., Taichung 41170, Taiwan;1. Département des sciences administratives, Université du Québec (Outaouais), Campus St. Jérôme, 5 rue St Joseph, St Jérôme, Québec J7Z 0B7, Canada;2. Université du Québec (Montréal), École des sciences de la gestion, 315 Ste.-Catherine est, R-2915, Montréal, Québec H2X 3X2, Canada;3. Chaire d’information financière et organisationnelle (Université du Québec à Montréal), and Université du Québec en Outaouais, Canada;1. Wenlan School of Business, Zhongnan University of Economics and Law, Wuhan, China;2. Shih Chien University, Kaohsiung, Taiwan;1. School of Business, Shantou University, Shantou, China;2. School of Economics and Statistics, Guangzhou University, Guangzhou, China;1. School of Economics and Management, Southwest Petroleum University, 8 Xindu Avenue, Chengdu, Sichuan, 610500, PR China;2. College of Business Administration, University of Missouri-St. Louis, St. Louis, MO, 63121, USA;3. School of Accounting, Hangzhou Dianzi University, 1158 No.2 Street, Hangzhou, Zhejiang, 310018, PR China |
