Affiliation: | 1. Department of Finance, The Chinese University of Hong Kong, Cheng Yu Tung Building, Sha Tin, NT, Hong Kong 2. The School of Accountancy, The Chinese University of Hong Kong, Cheng Yu Tung Building, Sha Tin, NT, Hong Kong 3. School of Business Sciences at the Instituto Politécnico de Viana do Castelo, Avenida Miguel Dantas, 4930, Valen?a, Portugal
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