[1] Univ Edinburgh, Finance, Edinburgh, Midlothian, Scotland
[2] Accounting & Finance Grp, Edinburgh, Midlothian, Scotland
[3] Heriot Watt Univ, Edinburgh, Midlothian, Scotland
[4] Univ Edinburgh, Corp Finance, Sch Business, Edinburgh, Midlothian, Scotland
[5] Nanjing Audit Univ, Sch Govt Audit, Nanjing, Jiangsu, Peoples R China
[6] Royal Soc Edinburgh, Edinburgh, Midlothian, Scotland
[7] Indira Gandhi Inst Dev Res, Econ, Bombay, Maharashtra, India
[8] Natl Stock Exchange India, Ctr Excellence Corp Governance, Bombay, Maharashtra, India
[9] Indian Inst Banking & Finance, Res Act Comm, Bombay, Maharashtra, India
[10] Univ Erfurt, Business Adm, Erfurt, Germany
[11] Univ Erfurt, Chair Org & Management, Erfurt, Germany