1. Faculty of Management, Trier University, Trier, Germany
2. Erasmus School of Economics, Erasmus University Rotterdam, Rotterdam, The Netherlands
3. Department of Management, Information and Production Engineering, University of Bergamo, Dalmine, Italy
4. Department of Management, University of Bergamo, Bergamo, Italy
5. Department of Accountancy and Corporate Finance, University of Ghent, Gent, Belgium