1. College of Business, Florida Atlantic University, Boca Raton, FL, USA
2. Birmingham Business School, University of Birmingham, Birmingham, UK
3. Group of Accounting and Finance, University of Edinburgh Business School, University of Edinburgh, Edinburgh, UK
4. School of Finance, Shanghai Lixin University of Accounting and Finance, Shanghai, People’s Republic of China
5. I.H. Asper School of Business, University of Manitoba, Winnipeg, Canada