1. Department of Accountancy and FinanceUniversity of Antwerp Prinsstraat 13 2000 Antwerp Belgium
2. Antwerp Management School, Boogkeers 5 2000 Antwerp Belgium
3. Department of Accounting, Corporate Finance and TaxationGhent University Sint‐Pietersplein 7 9000 Ghent Belgium
4. SITE (Science, Innovation, Technology, and Entrepreneurship)University of Exeter Business School Exeter UK