| Institution: | 1. Department of Economics and Management, University of Ferrara, Via Voltapaletto 11, Ferrara 44121, Italy;2. Kent Business School, University of Kent, Canterbury, Kent CT2 7FS, United Kingdom;1. School of Business and Management, Royal Holloway University of London, Egham Hill, Egham, Surrey TW20 0EX, UK;2. Department of Accounting, Taxation and Legal Services, Hofstra University, Hempstead, NY 11549, United States;1. Lecturer in Accounting, Queen''s University Management School, Belfast, UK;2. Kent Business School, University of Kent, England, UK;1. NIPE, University of Minho, Portugal;2. Portsmouth Business School, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, Hampshire PO1 3DE, UK |
