ARCA Amsterdam Research Center in Accounting (secracco@sbe.vu.nl)
Vrije Universiteit Amsterdam (www.vu.nl)
School of Business and Economics (http://www.sbe.vu.nl)
Department of Accounting (http://www.sbe.vu.nl/accounting)
De Boelelaan 1105
1081 HV Amsterdam
Tel +31 - (0)20 - 59 860 40
Fax +31 - (0)20 - 59 860 05
Email l.m.abinta@vu.nl