| Affiliation: | 1. Queensland University of Technology, Level 8, Business Building (Z Block), Gardens Point Campus QUT, 2 George Street, Brisbane, Queensland, Australia;2. Department of Economics, Wilfrid Laurier University, 75 University Avenue, Waterloo, Ont., Canada N2L 3C5;1. Department of Banking and Finance, National Chi Nan University, Taiwan, ROC;2. Department of Finance, National Yunlin University of Science and Technology, Taiwan, ROC;1. Ribeirão Preto School of Economics, Administration and Accounting (FEA-RP), University of São Paulo (USP), Av. Bandeirantes, 3900, Ribeirão Preto, SP CEP: 14040-900, Brazil;2. School of Economics, Administration and Accounting (FEA), University of São Paulo (USP), Av. Prof. Luciano Gualberto, 908 – Prédio 3, São Paulo, SP CEP: 05508-010, Brazil;1. Banca d’Italia, Via Nazionale, 91, 00184 Rome, Italy;2. Bank for International Settlements, Centralbahnplatz 2, CH-4002 Basel, Switzerland;1. Department of Accounting Information, National Taichung University of Science and Technology, Taichung, Taiwan;2. Department of Business Administration, Nan Kai University of Technology, Nan-Tou, Taiwan;3. Department of Business Administration, Thunghai University, Taichung, Taiwan;4. Department of Senior Citizen Service Management, National Taichung University of Science and Technology, Taichung, Taiwan |
