1. Department of Financial Economics and Accounting, Universitat Jaume I, Castellón de la Plana, Spain
2. Department of Economics and Business, Universidad Cardenal Herrera-CEU, CEU Universities, Valencia, Spain
3. Institute for International Trade, University of Adelaide, Adelaide, Australia
4. Department of Economics, Universitat Jaume I, Castellón de la Plana, Spain
5. Business Department, Universitat Autònoma de Barcelona, Barcelona, Spain