[1] Xiamen Univ, Inst Financial & Accounting Studies, Xiamen 361005, Fujian, Peoples R China
[2] Santa Clara Univ, Leavey Sch Business, 500 El Camino Real, Santa Clara, CA 95053 USA
[3] Mississippi State Univ, Coll Business, 310H McCool Hall, Mississippi State, MS 39762 USA
[4] Univ Queensland, Sch Business, Room 457,Colin Clark Bldg,St Lucia Campus, St Lucia, Qld, Australia