Affiliation: | (3) Dept. Accounting and Finance The London School of Economics and Political Sci., London, WC2A 2AE, UK;(4) Accounting and Finance Division The School of Management The Univ. Southampton, Southampton, SO17 1BJ, UK;(5) Management Sci. Division Fac. Commerce and Business Admin. Univ. British Columbia, 2053 Main Hall, Vancouver, B.C., Canada, V6T 1Z2 |