1. Smurfit Graduate Business School and Quinn School of Business, University College Dublin, Dublin, A94 XF34, Republic of Ireland
2. ICMA Centre, Henley Business School, Reading, RG6 6DL, UK
3. University of Zurich, Swiss Finance Institute, and ECGI, Zurich, 8032, Switzerland
4. McCombs School of Business, University of Texas at Austin, Austin, TX78712, Texas, USA
5. Smith School of Enterprise and the Environment, University of Oxford, Oxford, OX1 3QY, UK