1. Department of Management and Engineering, Linköping University , Linköping, Sweden
2. Rennes School of Business , Rennes, France
3. School of Accounting & Finance, University of Vaasa , Vaasa, Finland
4. Department of Business Administration, Pusan National University , Busan, Republic of Korea
5. School of Commerce, University of South Australia , Adelaide, Australia
6. Department of Economics, Pusan National University , Busan, Republic of Korea