| Institution: | 1. Department of Accounting and Finance, Lancaster University, Lancaster LA1 4YX, UK;2. Accounting and Finance Division, Manchester Business School, The University of Manchester, Crawford House, Booth Street West, Manchester M15 6PB, UK;1. Department of Accounting and Finance, University of West Florida, Pensacola, FL 32514, United States;2. Department of Finance, College of Business, Florida State University, 311 Rovetta Building, Tallahassee, FL 32306-1110, United States;3. Department of Finance, Bloch School of Management, University of Missouri-Kansas City, 5100 Rockhill Road, Kansas City, MO 64110-2499, United States;1. Lally School of Management, Rensselaer Polytechnic Institute, Troy, NY 12180, USA;2. Fordham University, New York, NY 10019 USA;3. Bank of Finland, FI 00101 Helsinki, Finland;4. Stern School of Business, New York University, NY 10012, USA;5. Long Island University, NY 11548, USA;1. Mississippi State University, Richard C. Adkerson School of Accountancy, P.O. Box EF, Mississippi State, MS 39762, United States;2. Mississippi State University, Department of Finance and Economics, P.O. Box 9580, Mississippi State, MS 39762, United States;3. Gonzaga University, Accounting Department, 502 E. Boone Avenue, AD Box 9, Spokane, WA 99258, United States |
