Affiliation: | 1. Newcastle Business School, Faculty of Business and Law, University of Newcastle, Callaghan 2308, New South Wales, Australia;2. Department of Accounting, Taxation and Legal Studies in Business, Hofstra University, Hempstead, NY 11549, USA;1. Institut de Ciència i Tecnologia Ambientals (ICTA), Universitat Autònoma de Barcelona, 08193 Bellaterra, Spain;2. ICREA, Pg. Lluís Companys 23, 08010 Barcelona, Spain |