Örebro University - School of Business, University of Gothenburg - School of Business, Economics and Law, University of Technology Sydney (UTS), Uniwersytet Ekonomiczny we Wroc?awiu, ESCP Europe Business School Berlin, Lund University, Bocconi University - Department of Accounting, SDA Bocconi, Université Laval, Ghent University - Department of Accountancy and Corporate Finance, Aalborg University - Center for Industrial Production, University of Vienna, Norwegian School of Economics (NHH), Örebro University - School of Business, University of South-Eastern Norway, Aalto University School of Business, Copenhagen Business School, Aalto University - Department of Accounting and Finance, Stockholm School of Economics, Aalborg University and Copenhagen Business School