Institution: | 1. Department of Accounting, Finance and Economics , University of Hertfordshire Business School, De Havilland Campus , Hatfield, Hertfordshire, AL10 9AB, UK y.p.yin@herts.ac.uk;3. Department of Accounting, Finance and Economics , University of Hertfordshire Business School, De Havilland Campus , Hatfield, Hertfordshire, AL10 9AB, UK |