1. Credit Management Research Centre, Accounting and Finance Division, Leeds University Business School, University of Leeds, Leeds, UK;
2. Department of Finance, The Faculty of National Economy, University of Economics in Bratislava, Bratislava, Slovakia;
3. Accounting and Finance Division, Leeds University Business School, University of Leeds, Leeds, UK;
4. School of Accountancy, University of the Witwatersrand, Johannesburg, South Africa
5. Cardiff Business School, Cardiff University, Cardiff, UK