| 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. SKEMA Business School – Univ. Côte d''Azur, France;2. Politecnico di Milano, School of Management, Italy;3. University of Milan, Milan, Italy;1. Lingnan College, Sun Yat-sen University, China;2. Business School, Sichuan University, China;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 |
