Institution: | aDepartment of Economics, CUNY-Hunter College, 695 Park Avenue, New York, NY 10065, USA;bStan Ross Department of Accountancy, CUNY-Baruch College, 17 Lexington Ave., New York, NY 10010, USA;cCollege of Business Administration, Seoul National University, San 56-1, Shinlim-dong, Seoul, 151-742, Republic of Korea |