1. Ghent University, Department of Accounting and Corporate Finance, 9000 Ghent, Belgium
2. KULeuven, Centre for Economics and Ethics, 3000 Leuven, Belgium
3. University of Antwerp, Department of Philosophy, 2020 Antwerp, Belgium
4. Hogeschool-Universiteit Brussel, Department of Finance, Accountancy & Tax, 1000 Brussel, Belgium