| Affiliation: | 1. Department of Accounting, Antai College of Economics and Management, Shanghai Jiao Tong University, 1954 Huashan Road, Shanghai, 200030, China;2. Department of Accounting, Business School, National University of Singapore, Mochtar Riady Building, BIZ 1, # 07-30, 15 Kent Ridge Drive, 119245, Singapore;3. Institute of Accounting and Finance, Shanghai University of Finance and Economics, No.777 Guoding Road, Shanghai 200433, China;1. Central Bank of Chile, Agustinas 118, 8340454 Santiago, Chile;2. Hunter College & Graduate Center, City University of New York, 695 Park Ave, New York NY 10065, United States;1. Department of Finance, NUS Business School, National University of Singapore, 15 Kent Ridge Drive, BIZ 1 #7-63, 119245, Singapore;2. Department of Accounting, School of Economics and Management, Beihang University, 37 Xueyuan Road, Haidian District, Beijing, 100191, P.R. China;3. Division of Accounting, Nanyang Business School, Nanyang Technological University, 50 Nanyang Avenue, 639798, Singapore;1. School of Economics, Zhejiang University of Technology, China;2. Institute of Accounting and Finance, Shanghai University of Finance and Economics, China;3. School of Accounting and Finance, Hong Kong Polytechnic University, China;4. Saunders College of Business, Rochester Institute of Technology, United States |
