Affiliation: | 1.Law, Umeå Universitet, 901 87, Umeå, Sweden ;2.Department of Accounting and Taxes (FBE), Mendel University Brno, Zemědělská 1, 61300 Brno, 61300, Brno, Czech Republic ;3.Austrian Institute of Economic Research, Arsenal, Objekt 20, A-1030, Wien, Austria ; |