1. Faculty of Business and Commerce, Keio University, Minato-ku, Tokyo, Japan
2. Faculty of Economics, The University of Tokyo, Bunkyo-ku, Tokyo, Japan
3. Graduate School of Humanities and Social Sciences, Saitama University, Sakura-ku, Saitama, Japan
4. John B. and Lillian E. Neff College of Business and Innovation, The University of Toledo, Toledo, OH, USA