1. Subject Group of Economics and Finance, Portsmouth Business School, University of Portsmouth , Portsmouth, UK
2. Department of Banking and Finance, Southampton Business School, University of Southampton , Southampton, UK
3. Department of Accounting & Finance, School of Management and Economic Sciences, Hellenic Mediterranean University , Heraklion, Greece
4. Department of Business Administration, University of Patras , Patras, Greece
5. College of Business Administration, University of Nebraska , Omaha, USA
6. School of Business and Economics, Loughborough University , Loughborough, UK