| Institution: | 1. Department of Economics “Marco Biagi”, University of Modena and Reggio Emilia, Viale Berengario 51, 41121, Modena, Italy;2. Essex Business School, University of Essex, Colchester, CO4 3 SQ, UK;3. Department of Economics and Statistics, University of Udine, Via Tomadini 30A, 33100, Udine, Italy;1. International Business School Suzhou, Xi''an Jiaotong-Liverpool University, China;2. School of Management, University of Bradford, UK;3. Salford Business School, University of Salford, UK;1. School of Accounting, RMIT University, Melbourne, Victoria, Australia;2. Cardiff Business School, Colum Drive, Cardiff, CF10 3EU, United Kingdom;3. Research Professor in Accounting, Adam Smith School of Business, The University of Glasgow, Scotland, United Kingdom |
