| 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 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. School of Accounting, Southwestern University of Finance and Economics, No. 555, Liutai Avenue, Wenjiang District, Chengdu, Sichuan, 611130, China;2. School of Computing and Information Systems, Singapore Management University, Singapore;3. School of Management, Fudan University, 670 Guoshun Road, Yangpu District, Shanghai, 200433, China;4. Silberman College of Business, Fairleigh Dickinson University, 285 Madison Avenue, Madison, NJ 07940, United States |
