Affiliation: | 1. Technical University of Madrid, E.T.S.I. Montes, Ciudad Universitaria, Avenida de la Moreras s/n, 28040 Madrid, Spain;2. Technical University of Madrid. E.T.S.I. Montes, Madrid, Spain;1. School of Accounting, Financial Services and Law, Edinburgh Napier University, Edinburgh EH14 1DJ, United Kingdom;2. Department of Accounting, Faculty of Business and Accountancy, University of Malaya, Kuala Lumpur 50603, Malaysia |