1. Vancouver School of Economics, University of British Columbia, Vancouver, BC, Canada
2. Department of Management Control and Information Systems, Faculty of Economics and Business, University of Chile, Santiago, Chile
3. Sawyer Business School, Suffolk University, Boston, MA, USA
4. Universidad Adolfo Ibáñez, Business School, Santiago, Chile
5. Department of Economics, University of Georgia, Athens, GA, USA
6. Universidad de Chile Facultad de Economia y Negocios, Santiago, Chile