| Institution: | 1. School of Accountancy, College of Business, University of Missouri, Columbia, MO 65211, United States;2. Department of Accounting and Finance, Williamson College of Business Administration, Youngstown State University, Youngstown, OH 44555-0001, United States;1. École Nationale des Ponts et Chaussées—ParisTech, 6-8 Avenue Blaise—Cité Descartes, Champs sur Marne, 77455 Marne la Vallée CEDEX 2, France;2. Centre International de Recherche sur l''Environnement et le Développement (CIRED), 45bis Avenue de la Belle Gabrielle, 94736 Nogent-sur-Marne CEDEX, France;3. Agence Française de Développement (AFD), Research Department, 5 Rue Roland Barthes, 75012 Paris, France |
