1. Drexel University, LeBow College of Business, Department of Finance, Philadelphia, PA 19014, USA
2. University of New Hampshire, Peter T. Paul College of Business and Economics, Accounting & Finance Department Durham, NH 03824, UK
3. Henry B. Tippie College of Business, University of Iowa, Iowa City, IA 52242, USA
4. Edwards School of Business, University of Saskatchewan, Saskatoon, SK, Canada