| Affiliation: | 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. Oslo Business School, Oslo Metropolitan University, Pilestredet 46, Oslo 0130, Norway;2. School of Accountancy, Jiangxi University of Finance and Economics, Nanchang, Jiangxi, China;3. Faculty of Business and Economics, the University of Melbourne, Melbourne, VIC, Australia;4. The Arctic University of Norway, Hansine Hansens veg 18, Tromsø N-9019, Norway;5. College of Business and Economics, Australian National University, Canberra, ACT, Australia |
