Editors

Editors-in-Chief

Ralf Ewert
Karl Franzens University Graz
Chair of Accounting and Auditing and
Center for Accounting Research (CAR)
Universitaetsstr. 15
8010 Graz, Austria

Wolfgang Kürsten
Friedrich Schiller University Jena
Faculty of Economics and Business Administration
Chair of Finance, Banking and Risk Management
Carl-Zeiß-Str. 3
07743 Jena, Germany

Associate Editors

Michael Beckmann, University of Basel, Switzerland
Laura Cabeza-García, University of León, Spain
Reinhold Decker, Bielefeld University, Germany
Sascha Kraus, École Supérieure du Commerce Extérieur, Paris, France
Marc Steffen Rapp, Philipps-Universität Marburg, Germany

Editorial Board

Axel Adam-Müller, University Trier, Germany
Tim Baldenius, NYU Stern School of Business, New York, USA
Andreas Bausch, Justus-Liebig-University of Giessen, Germany
Martin Bichler, Technical University Munich, Germany
Ricarda B. Bouncken, University of Bayreuth, Germany
Mark Browne, University of Wisconsin-Madison, USA
Rita D'Ecclesia, University of Rome 'La Sapienza', Italy
Dominique Demougin, University of Liverpool, United Kingdom
Helmut Dietl, University of Zurich, Switzerland
Fabian Eggers, Menlo College, USA
Oliver Entrop, University of Passau, Germany
Christian Ernst, University of Hohenheim, Germany
Meng Fanchen, Beijing Institute of Technology, China
Matthias Fink, Johannes Kepler University Linz, Austria
Joachim Gassen, Humboldt University of Berlin, Germany
Luca Giustiniano, LUISS Universita Guido Carli, Rome, Italy
Robert Göx, University of Zurich, Switzerland
Helmut Gründl, Johann Wolfgang Goethe University, Frankfurt/M., Germany
Alexander Haas, Justus Liebig University Giessen, Germany
Dietmar Harhoff, University of Munich (LMU), Germany
Maretno Agus Harjoto, Pepperdine Graziadio Business School, Malibu, USA
Roland Helm, University of Regensburg, Germany
Harald Hruschka, University of Regensburg, Germany
Bernd Irlenbusch, University of Cologne, Germany
Björn Ivens, University of Bamberg, Germany
Werner Jammernegg, WU Vienna University of Economics and Business, Austria
Peter Jost, WHU - Otto Beisheim School of Management, Vallendar, Germany
Christoph Kaserer, Technical University Munich, Germany
Daniel Klapper, Humboldt-Universität zu Berlin, Germany
Rainer Kolisch, Technical University Munich, Germany
Michael Kopel, University of Graz, Austria
Matthias Kräkel, University of Bonn, Germany
Christian Leuz, University of Chicago, USA
Daniela Maresch, University of Southern Denmark, Kolding, Denmark
Stefan Minner, Technical University Munich, Germany
H. Shawn Mobbs, University of Alabama, USA
Alexander Mürmann, Vienna University of Economics and Business, Austria
Fabrizio Perretti, Bocconi University, Italy
Thomas Pfeiffer, University of Vienna, Austria
Stefan Reichelstein, Stanford University, USA
Katja Rost, University of Zurich, Switzerland
Gregorio Sánchez Marín, University of Murcia, Spain
Ulf Schiller, University of Basel, Switzerland
Christian Schlag, Johann Wolfgang Goethe University Frankfurt/M., Germany
Bernd Schmitt, Columbia University, New York, USA
Dirk Sliwka, University of Cologne, Germany
Martin Spann, Ludwig-Maximilians-University (LMU) Munich, Germany
Caren Sureth-Sloane, University of Paderborn, Germany
Udo Wagner, University of Vienna, Austria
Martin Weber, University of Mannheim, Germany