Siamak Soudani Silvia Jordan * Department of Performance Measurement and Management, ESCP Business School, London, UK** Department of Organisation and Learning, University of Innsbruck, Innsbruck, Austria
Cristi Gleason Nafis Rahman Derrald Stice * Tippie College of Business, University of Iowa, Iowa City, IA, USA;** HKU Business School, University of Hong Kong, Hong Kong SAR
Sue A. Cooper Harrison Liu Jennifer Yin a Accounting and Information Assurance Department, Robert H. Smith College of Business, University of Maryland, College Park, MD, USAb Department of Accounting, Alvarez College of Business, The University of Texas at San Antonio, San Antonio, TX, USA
Ziyi Zhang Xiyun Cheng Chuntian Wu Min Zhang a School of Business, Renmin University of China, Beijing, People’s Republic of Chinab Research Institute of Bank of China, Bank of China, Beijing, People’s Republic of China
Yiwei Fang, Iftekhar Hasan, You Lu, Qiang (John) Wu1Business School, 12582Soochow University, Suzhou, Jiangsu, China2Gabelli School of Business, Fordham University, New York, NY, USA3Bank of Finland, Helsinki, Finland4University of Sydney, Sydney, NSW, Australia5School of Accounting and Finance, 26680The Hong Kong Polytechnic University, Kowloon, Hong Kong6Research Centre for ESG Advancement, Hong Kong Polytechnic University, Kowloon, Hong Kong
Yangyang Chen, Kaijuan Gao, Manya Wang, Leon Zolotoy153025Department of Accountancy, City University of Hong Kong, Hong Kong SAR, China212569School of Management, Hunan University, Hunan, China326451School of Accountancy, The Chinese University of Hong Kong, Hong Kong SAR, China4Melbourne Business School, The University of Melbourne, Victoria, Australia
Erica E. Harris, Daniel G. Neely, Linda M. Parsons1School of Accounting, College of Business, 5450Florida International University, Miami, FL, USA2Lubar School of Business, 14751University of Wisconsin Milwaukee, Milwaukee, WI, USA3Culverhouse School of Accountancy, 8059The University of Alabama, Tuscaloosa, AL, USA
Laura Griffin, John McInnis, Wuyang Zhao11877The University of Colorado Boulder, Boulder, CO, USA2University of Texas at Austin, Austin, TX, USA35620McGill University, Montreal, Quebec, Canada
Jingxin Hu, Lihong Liang114745Department of Accounting and International Business, University of Houston-Downtown, Houston, TX, USA22029Joseph I. Lubin School of Accounting, Syracuse University, Syracuse, NY, USA
Piotr Wojtowicz Konrad Grabiński * Department of Accounting, Krakow University of Economics, Kraków, Poland** Department of Financial Accounting, Krakow University of Economics, Kraków, Poland
Thomas C. Chiang Chu-Shiu Li Run-Chuan Qin Min-Teh Yu a Emeritus of Finance, Drexel University, USAb Finance, CTBC Business School, Taiwanc Finance, National Yang Ming Chiao Tung Universityd Finance, National Tsing Hua University, Taiwane RIRC, NCCU, Taiwan
Xin Shi Wenrui Chen Ran Tao Ruiyan Zhang a School of Accounting, Shandong University of Finance and Economics, Jinan, Chinab School of Accounting, Research Center for Cross-Board and M&A Innovation Strategy, Guangdong University of Foreign Studies, Guangzhou, Chinac School of Accounting, Jiangxi University of Finance and Economics, Nanchang, Chinad School of Finance, Central University of Finance and Economics, Beijing, China
Maonan Chen Jingjing Li Wei Qiang Xiaohong Yu a Teaching and Research Office, Nanshan School of Administration, Shenzhen, Chinab School of Economics and Management, Harbin Institute of Technology, Shenzhen, China
Di Wang Bin He a School of Business Administration, Northeastern University, Shenyang, Liaoning, Chinab School of Economics, Northeastern University at Qinhuangdao, Qinhuangdao, Hebei, Chinac China’s Public Sector Economy Research Centre, Jilin University, Changchun, Jilin, China
Shu-Miao Lai Chih-Liang Liu a Bachelor Degree Program in Ocean Business Management, National Taiwan Ocean University, Taiwanb Institute of Business and Management, National Yang Ming Chiao Tung University, Taipei City, Taiwan
Xiao Chen Ziang Lin Yiming Zhao a Business School, University of International Business and Economics, Beijing, Chinab School of Economics and Management, Tsinghua University, Beijing, Chinac School of Business, Renmin University of China, Beijing, China
Qi Yue Ping Deng Tangchen Liu Haolei Liu a School of Economics and Management, South China Normal University, Guangzhou, Chinab Monte Ahuja College of Business, Cleveland State University, Cleveland, OH, USAc Master of Management, School of Economics and Management, South China Normal University, Guangzhou, China
Qiubin Huang Ningning Chen Anzhen Luo Mingting Kou Yuxuan Huo a School of Economics and Management, University of Science and Technology Beijing, Beijing, PR Chinab School of Economics and Management, Beijing Jiaotong University, Beijing, PR China
Chunqiang Zhang Wanqiang Ye Linlang Zhang Kam C. Chan Fan Xia a School of Accounting, Anhui University of Finance and Economics, Bengbu, Anhui, Chinab Business School, Xiangtan University, Xiangtan, Hunan, Chinac Research Center of Finance, Shanghai Business School, Shanghai, China
Christos Antoniadis Spyros Skouras Christos Antoniadis is a Researcher at the Department of International and European Economic Studies, Athens University of Economics and Business, Athens, Greece.Spyros Skouras is a Professor of International Finance at the Department of International and European Economic Studies, Athens University of Economics and Business, Athens, Greece.
Mark Kritzman David Turkington Mark Kritzman, CFA, is the chief executive officer of Windham Capital Management in Cambridge, Massachusetts, and a senior lecturer at the MIT Sloan School of Management in Cambridge, Massachusetts.David Turkington, CFA, is senior managing director and head of State Street Associates in Cambridge, Massachusetts.