References

Professor of Accounting

Department of Business Administration

Universidad Carlos III de Madrid

(+34) 91 624 89 27

bgosma@emp.uc3m.es

Professor of Finance

Department of Business Administration

Universidad Carlos III de Madrid

(+34) 91 624 96 50

atoldra@emp.uc3m.es

KPMG Distinguished Professor of Accounting

Kenan-Flagler Business School

University of North Carolina

(+1) 919 962 3221

Wayne_Landsman@kenan-flagler.unc.edu