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Beatriz García Osma is a lecturer in Accounting and Financial Economics at Universidad Autónoma de Madrid. She has published in several academic journals, including Abacus and the Journal of Business Finance and Accounting. Belén Gill-de-Albornoz is a senior lecturer in Accounting at Universitat Jaume I. She has published in several academic journals, including Abacus, Applied Economics, Energy Economics, The European Accounting Review and Investigaciones Económicas.
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