1. Department of Accounting and Finance, Leicester Business School, De Montfort UniversityLeicesterLE1 9BHUnited Kingdom
2. Department of Accounting, Economics and Finance Bristol Business School, Faculty of Business and Law, University of West EnglandBristol BS16 1QYUnited Kingdom
3. Department of Economics Finance and Accounting, Coventry Business School Faculty of Business Environment and Society, Coventry UniversityCoventry CV1 5FBUnited Kingdom
4. Coventry Business School, Faculty of Business Environment and Society, Coventry UniversityCoventry CV1 5FBUnited Kingdom