1. Aalto University
      2. University of Edinburgh - Accounting and Finance
      3. University of California, Los Angeles (UCLA) - Anderson School of Management
      4. George Mason University - Antonin Scalia Law School, Faculty
      5. Texas Tech University - Area of Finance
      6. Auburn University
      7. Government of Canada - Bank of Canada
      8. Belvedere Trading LLC
      9. Bentley University
      10. Board of Governors of the Federal Reserve System
      11. University of Chicago - Booth School of Business
      12. Brooklyn Law School
      13. The University of Queensland - Business School
      14. University of Sydney Business School
      15. Tilburg University - Center for Economic Research (CentER)
      16. University of Cologne - Centre for Financial Research (CFR)
      17. University of Goettingen (Göttingen) - Chair of Finance
      18. China Europe International Business School (CEIBS)
      19. Colby College
      20. Ohio University - College of Business
      21. University of Illinois at Urbana-Champaign - College of Business
      22. University of South Florida - College of Business Administration
      23. University of Illinois at Chicago - College of Business Administration
      24. University of Nebraska at Lincoln - College of Business Administration
      25. University of Louisville - College of Business and Public Administration
      26. Syracuse University - College of Law
      27. University of Illinois College of Law
      28. University of Iowa - College of Law
      29. National Taiwan University - College of Management
      30. Columbia University - Columbia Business School
      31. SSRN - Complimentary SSRN
      32. Cornell University
      33. Cornerstone Research, Inc.
      34. University of Utah - David Eccles School of Business
      35. Denali Advisors
      36. City University of Hong Kong (CityU) - Department of Accountancy
      37. Hong Kong University of Science & Technology (HKUST) - Department of Accounting
      38. Florida State University - Department of Accounting
      39. University of Washington - Department of Accounting
      40. Texas A&M University (TAMU) - Department of Accounting
      41. University of Connecticut - Department of Accounting
      42. Michigan State University - Department of Accounting & Information Systems
      43. Lancaster University - Department of Accounting and Finance
      44. Iowa State University - Department of Accounting and Finance
      45. University of Manitoba - Department of Accounting and Finance
      46. University of Georgia - Department of Banking and Finance
      47. Monash University - Department of Banking and Finance
      48. University of Southern Denmark - Department of Business and Economics
      49. Haverford College - Department of Economics
      50. City University of Hong Kong (CityU) - Department of Economics & Finance
      51. Baylor University - Department of Economics and Department of Finance Insurance and Real Estate
      52. University of Alabama - Department of Economics, Finance and Legal Studies
      53. University of Nevada, Las Vegas - Department of Finance
      54. Towson University - Department of Finance
      55. University of Delaware - Department of Finance
      56. Kansas State University - Department of Finance
      57. Texas Christian University - Department of Finance
      58. Bowling Green State University - Department of Finance
      59. Fundación Instituto de Empresa, S.L. - Department of Finance
      60. Oklahoma State University - Stillwater - Department of Finance
      61. University of South Carolina - Department of Finance
      62. Michigan State University - Department of Finance
      63. Drexel University - Department of Finance
      64. DePaul University - Department of Finance
      65. University of Texas at San Antonio - Department of Finance
      66. Hong Kong University of Science & Technology (HKUST) - Department of Finance
      67. Bryant University - Department of Finance
      68. Pennsylvania State University - Department of Finance
      69. University of Missouri at Columbia - Department of Finance
      70. University of Connecticut - Department of Finance
      71. University of Valladolid - Department of Finance and Accounting
      72. University of Washington - Department of Finance and Business Economics
      73. Loyola Marymount University - Department of Finance and Computer Information Systems
      74. Boston College - Department of Finance and Department of Economics
      75. University of Tulsa - Department of Finance and Operations Management
      76. California State University, Northridge - Department of Finance, Financial Planning and Insurance
      77. University of Florida - Department of Finance, Insurance and Real Estate
      78. Washington State University - Department of Finance, Insurance and Real Estate
      79. Universidad de Alicante-Dpto. Economía Financiera
      80. University of Cyprus - Department of Public and Business Administration
      81. University of Manchester - Division of Accounting and Finance
      82. Ecole Polytechnique Fédérale de Lausanne
      83. École Supérieure de Commerce (ESC) de Toulouse
      84. Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
      85. Southern Methodist University (SMU) - Edwin L. Cox School of Business
      86. Elsevier
      87. Erasmus University Rotterdam (EUR)
      88. ESSEC Business School
      89. European Central Bank (ECB)
      90. Ewing Marion Kauffman Foundation
      91. Nova School of Business and Economics
      92. University of Malaga - Facultad de Ciencias Económicas y Empresariales
      93. University of Neuchatel - Faculté des sciences économiques
      94. Università degli studi di Modena e Reggio Emilia (UNIMORE) - Faculty of Business and Economics
      95. Macquarie University - Faculty of Business and Economics
      96. Bond University - Faculty of Business, Technology and Sustainable Development
      97. Free University of Bozen-Bolzano - Faculty of Economics and Management
      98. University of Konstanz - Faculty of Economics and Statistics
      99. University of Toronto - Faculty of Law
      100. Tel Aviv University - Faculty of Management
      101. Federal Communications Commission (FCC)
      102. FDIC, Division of Insurance and Research
      103. Federal Reserve Banks - Federal Reserve Bank of Boston
      104. Federal Reserve Bank of Chicago
      105. Federal Reserve Bank of Kansas City
      106. Federal Reserve Banks - Federal Reserve Bank of New York
      107. University of North Carolina (UNC) at Chapel Hill - Finance Area
      108. University of Toronto - Finance Area
      109. University of Quebec at Montreal (UQAM) - Finance Department
      110. Arizona State University (ASU) - Finance Department
      111. San Diego State University - Finance Department
      112. Babson College - Finance Division
      113. Ohio State University (OSU) - Fisher College of Business
      114. Temple University - Fox School of Business and Management
      115. Franklin Advisers, Inc.
      116. Duke University - Fuqua School of Business
      117. Societe Generale Asset Management - Global Quantitative Team
      118. Emory University - Goizueta Business School
      119. Stanford Graduate School of Business
      120. Harvard University
      121. University of Calgary - Haskayne School of Business
      122. Oesterreichische Nationalbank (OeNB)
      123. HEC Montreal
      124. HEC Paris
      125. Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
      126. University of Navarra, IESE Business School
      127. Indian Institute of Management (IIMB), Bangalore
      128. Indian Institute of Management (IIMU), Udaipur
      129. Indian Institute of Management Visakhapatnam
      130. Indian School of Business (ISB), Hyderabad
      131. INSEAD
      132. University of Karlsruhe - Institut für Finanzwirtschaft, Banken und Versicherungen
      133. University of Cologne - Institute of Econometrics and Statistics
      134. University of Lugano - Institute of Finance
      135. Interdisciplinary Center (IDC) Herzliyah
      136. Investment Company Institute
      137. Government of the Italian Republic (Italy) - Italian Competition Authority
      138. Hebrew University of Jerusalem - Jerusalem School of Business Administration
      139. Washington University in St. Louis - John M. Olin Business School
      140. Joint Bank-Fund Library (World Bank/IMF)
      141. Government of the United States of America - Joint Committee on Taxation
      142. University of Pittsburgh - Katz Graduate School of Business
      143. Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
      144. Northwestern University - Kellogg School of Management
      145. American University - Kogod School of Business
      146. Purdue University - Krannert School of Management
      147. Georgetown University Law Center
      148. University of Chicago - Law School
      149. Boston College - Law School
      150. George Washington University - Law School
      151. USC Gould School of Law
      152. University of Colorado at Boulder - Leeds School of Business
      153. University of Florida Levin College of Law
      154. Cyprus University of Technology - Library
      155. London Business School
      156. Massey University - Massey Business School
      157. Max Planck Institute for Research on Collective Goods
      158. University of Notre Dame - Mendoza College of Business
      159. University of Oklahoma - Michael F. Price College of Business
      160. MPG Operations LLC
      161. Nanyang Business School, Nanyang Technological University
      162. National University of Singapore (NUS)
      163. NERA Economic Consulting
      164. Nomura Institute of Capital Markets Research
      165. Norwegian School of Economics (NHH)
      166. Government of Canada - Ontario Securities Commission
      167. Open University of Israel
      168. Organization for Economic Co-Operation and Development (OECD)
      169. Virginia Polytechnic Institute & State University - Pamplin College of Business
      170. Penn State Law
      171. PGIM
      172. Princeton University
      173. Queen Mary University of London
      174. Queen's University
      175. Boston University - Questrom School of Business
      176. National Bank of Belgium - Research Department
      177. Rice University
      178. Georgetown University - McDonough School of Business
      179. Rutgers, The State University of New Jersey - Rutgers Law School
      180. University of Oxford - Said Business School
      181. University of Arkansas - Sam M. Walton College of Business
      182. Arizona State University (ASU) - School of Accountancy
      183. The Chinese University of Hong Kong (CUHK) - School of Accountancy
      184. University of Missouri at Columbia - School of Accountancy
      185. Georgia State University - School of Accountancy
      186. University of Technology Sydney (UTS) - School of Accounting
      187. Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
      188. University of Waterloo - School of Accounting and Finance
      189. Hong Kong Polytechnic University - School of Accounting and Finance
      190. Western New England University - School of Business
      191. Wilfrid Laurier University - School of Business & Economics
      192. University of San Francisco - School of Business and Management
      193. Aarhus University - School of Business and Social Sciences
      194. The University of Sydney - School of Economics
      195. The University of Hong Kong - School of Economics and Finance
      196. University of Bologna - School of Economics, Management, and Statistics
      197. University of Saint Gallen - School of Finance
      198. University of California, Los Angeles (UCLA) - School of Law
      199. Wayne State University Law School
      200. Case Western Reserve University School of Law
      201. University of California, Davis - School of Law
      202. University of Georgia School of Law
      203. University of Missouri School of Law
      204. Fordham University School of Law
      205. University of Texas at Austin - School of Law
      206. University of San Diego School of Law
      207. Duke University School of Law
      208. University of California, Berkeley - School of Law
      209. University of Connecticut - School of Law
      210. University of Virginia School of Law
      211. Singapore Management University
      212. Susquehanna International Group LLP
      213. Sveriges Riksbank
      214. Finansinspektionen
      215. T.A. Pai Management Institute (TAPMI)
      216. Teacher Retirement System of Texas
      217. Tufts University - The Fletcher School of Law and Diplomacy
      218. Chapman University - The George L. Argyros School of Business & Economics
      219. The Hang Seng University of Hong Kong
      220. University at Buffalo Law School
      221. University of California, Irvine
      222. University of Canterbury
      223. University of Haifa
      224. University of Mannheim
      225. University of Maryland, Baltimore County (UMBC)
      226. University of Melbourne
      227. University of Michigan at Ann Arbor
      228. University of Pennsylvania
      229. University of Tennessee, Knoxville
      230. The University of Western Australia - UWA Business School
      231. Vienna University of Economics and Business
      232. Analysis Group, Inc.
      233. Yale University
      234. ZEW – Leibniz Centre for European Economic Research