1. Grenoble École de management, Univ GrenobleAlpes ComUE, Grenoble, France
2. Queensland University of Technology School of Accountancy, Brisbane, Australia
3. Department of Economics and Management, The University of Parma, Parma, Italy
4. Accounting and Finance Group, The University of Glasgow Adam Smith Business School, Glasgow, Scotland
5. DRM, Université Paris Dauphine, Paris, France