| Affiliation: | 1. University of Waikato Management School, Hamilton, New Zealand;2. Financial Management Center, Open University Business School, Michael Young Building, Walton Hall, Milton Keynes MK7 6AA, UK;1. Department of Accounting and Finance, Macquarie University, Sydney, NSW 2109, Australia;2. Macquarie Graduate School of Management, Sydney, NSW 2109, Australia;1. School of Accounting and Finance, Deakin University, Australia;2. Department of Accountancy, Michael Smurfit Graduate School of Business, University College Dublin, blackrock, Ireland |
