[1] Univ Valencia, Dept Accounting, Ave Tarongers S-N, Valencia 46022, Spain
[2] Univ Bourgogne Franche Comte, Burgundy Sch Business, Dept Accounting Finance & Law, CEREN EA 7477, Dijon, France
[3] UCLY, Inst Sustainable Business & Org, Sci & Humanities Confluence Res Ctr, ESDES, Lyon, France
[4] EDC Paris Business Sch, OCRE, Paris, France