[1
]Department of Accounting and Corporate Finance; Ghent University; Kuiperskaai 55E
9000 Gent Belgium
[3
]Competence Center Accounting and Finance; Vlerick Business School; Reep 1 9000 Gent
Belgium
[4
]Competence Center Entrepreneurship; Governance and Strategy; Vlerick Business School;
Reep 1 9000 Gent Belgium
[5
]Imperial College Business School; London UK