UNSW Australia Business School, School of Management, affiliation not provided to SSRN, Brock University, Griffith University, University of New South Wales, affiliation not provided to SSRN, affiliation not provided to SSRN, Central Queensland University (CQUniversity), National University of Sciences and Technology (NUST), Swinburne University of Technology, affiliation not provided to SSRN, affiliation not provided to SSRN, Catholic University of Milan, affiliation not provided to SSRN, Brock University, Gachon University - College of Business and Economics, Brock University, affiliation not provided to SSRN, University of Macedonia - Accounting and Finance, Cardiff University, affiliation not provided to SSRN, Newcastle University, affiliation not provided to SSRN, Shanghai Business School, University of Queensland - Business School, Università degli Studi di Bari “Aldo Moro” (UNIBA), University of Economics Ho Chi Minh City, affiliation not provided to SSRN, Free University of Berlin, Catholic University of Milan, University of Economics Ho Chi Minh City, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, Athens University of Economics and Business, University of Economics Ho Chi Minh City, affiliation not provided to SSRN and Renmin University of China

University of Macedonia - Accounting and Finance, University of Macedonia - Department of Education and Social Policy and University of Macedonia - Accounting and Finance