| Affiliation: | 1. Department of Commerce, Finance and Shipping, Cyprus University of Technology, P.O. Box 50329, 30 Archbishop Kyprianou St., Limassol, 3603, Cyprus;2. Department of Banking and Finance, Southampton Business School, University of Southampton, United Kingdom;1. Department of Management & Innovation Systems, University of Salerno, Italy;2. Department of Business and Economics, Parthenope University of Naples, Italy;3. Department of Accounting, Aston Business School, Aston University, Birmingham, UK;4. Department of Economics and Management, University of Pisa, Italy;1. Queen Mary, University of London, School of Business and Management, Francis Bancroft Building, Mile End Road, London, E1 4NS, United Kingdom;2. The Open University Business School, Department for Accounting & Finance, Walton Hall, Milton Keynes, MK7 6AA, United Kingdom;1. University of Wollongong, Australia;2. University of Sydney, Australia;1. Federation Business School, Federation University Australia, Ballarat, Australia;2. Department of Accounting, RMIT University, Melbourne, Australia |
