| Affiliation: | 1. Oxford University, United Kingdom;2. Goethe University Frankfurt, Germany;1. Haslam College of Business, University of Tennessee, 424 Stokely Management Center, Knoxville, TN 37996, United States;2. Accounting Department, School of Business and Management, Hong Kong University of Science and Technology, Clear Water Bay, Hong Kong;3. College of Business, Mississippi State University, P.O. Box 9580, Mississippi State, MS 39762, United States;1. Department of Economics, Norwegian University of Science and Technology, Dragvoll N-7491 Trondheim, Norway;2. Department of Economics, Econometrics, and Finance, Faculty of Economics and Business, University of Groningen, The Netherlands |
