1. Department of Management, University of Toronto Scarborough, Ontario M1C 1A4, Canada; and Rotman School of Management, University of Toronto, Toronto, Ontario M5S 3E6, Canada
2. School of Accounting and Finance, Faculty of Business, Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong
3. Rotman School of Management, University of Toronto, Toronto, Ontario M5S 3E6, Canada; and Guanghua School of Management, Peking University, Beijing 100871, China