affiliation not provided to SSRN, Reykjavik University´s School of Law, affiliation not provided to SSRN, Independent, University of Copenhagen - Faculty of Law (FOCOFIMA), Linklaters, BI Norwegian Business School, affiliation not provided to SSRN, Gothenburg School of Business, Economics and Law, Copenhagen Business School - CBS Law, University of Southern Denmark - Department of Law, University of Turku - Turku School of Economics, University of Gothenburg - Department of Law, affiliation not provided to SSRN, Copenhagen Business School, Center for Corporate Governance, affiliation not provided to SSRN, Copenhagen Business School, Lund University, Stockholm University, Tampere University and Aalborg University