1. Monash University, Department of Accounting and Finance, P.O. Box 197, Caulfield East, Vic 3163, Australia
2. University of Evansville, School of Business, 1800 Lincoln Avenue, Evansville, IN 47722, USA
3. American University, Kogod School of Business, Department of Finance and Real Estate, 4400 Massachusetts Avenue, NW Washington, D.C. 20016-8044, USA