| Institution: | 1. Manchester Metropolitan University Business School, Department of Accounting, Finance and Banking, Manchester, M15 6BH, United Kingdom;2. Lancaster University Management School, Department of Accounting and Finance, Lancaster, LA1 4YX, United Kingdom;1. School of Finance, Nankai University, Tianjin, China;2. Department of Finance and Economics, School of Business, Rutgers University, Janice H. Levin Building, Rockefeller Rd., Piscataway, NJ, 08854, USA;3. Providence University and PAIR Labs, Taiwan;1. School of Commerce, University of South Australia, Adelaide, Australia;2. Institute of Management Accountants, Montvale, NJ, USA;1. Shenzhen Audencia Business School, Shenzhen University, Shenzhen, 518060, China;2. Audencia Business School, Nantes, 44300, France;3. Department of Finance, Strome College of Business, Old Dominion University, Norfolk, VA, 23529, USA;4. Department of Accounting, College of Business, San Francisco State University, San Francisco, CA, 94132, USA;1. Department of Accounting and Finance, University of Bristol, Priory Road, Bristol, BS8 1TN, United Kingdom;2. Alliance Manchester Business School, The University of Manchester, AMBS Building, Booth Street West, Manchester, M15 6PB, United Kingdom;1. Southampton Business School, UK;2. University of Rome III, Italy & Middlesex University, UK;3. Universitas Sebelas Maret, Indonesia;1. University Rey Juan Carlos, Paseo Artilleros s/n, 28032, Madrid, Spain;2. Santalucía and Universidad Complutense de Madrid, Spain;3. Universidad Complutense de Madrid and Instituto Complutense de Análisis Económico, Spain |
