1. Department Economics, Econometrics and Finance, Rijksuniversiteit Groningen Faculteit Economie en Bedrijfskunde, Groningen, Netherlands
2. ARC Centre of Excellence in Population Ageing Research, UNSW Sydney, Kensington, Australia
3. Department of Accounting and Financial Economy, Universidad de Extremadura Facultad de Ciencias Economicas y Empresariales, Badajoz, Spain