About the Authors

Juan P. Mendoza

j.mendozarodriguez@vu.nl

Affiliation Accounting Department, VU University Amsterdam, Amsterdam, the Netherlands

Jacco L. Wielhouwer

Affiliation Accounting Department, VU University Amsterdam, Amsterdam, the Netherlands

Competing Interests

The authors have declared that no competing interests exist.

Author Contributions

Wrote the paper: JPM JLW.