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Volume 69, Issue 1
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- Received:February 04, 2020
- Accepted:January 14, 2022
- Published Online:March 31, 2022
Copyright © 2022, INFORMS
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The authors thank Mark Bagnoli, Tim Baldenius, Shane Dikolli, Ron Dye, Pingyang Gao, Ian Gow, Matt Pinnuck, Jack Stecher (discussant), Günter Strobl, Jeroen Suijs, Alfred Wagenhofer, Jacco Wielhouwer, Wan Wongsunwai, Wenjie Xue (discussant), and Gaoqing Zhang as well as seminar participants of the Chinese University of Hong Kong, Frankfurt School of Finance and Management, Hong Kong Baptist University, Vrije Universiteit Amsterdam, Purdue Accounting Theory Conference, the Accounting Research Workshop, and Massachusetts Institute of Technology Asia Conference in Accounting for helpful comments and suggestions. The authors also thank two anonymous referees, the associate editor, and Brian Bushee (department editor) for valuable comments. All errors are the authors’ own.
