1. Department of Business and Public Administration, School of Economics and Management, University of Cyprus, P.O. Box 20537, Nicosia CY 1678, Cyprus
2. Department of Accounting and Finance, School of Economics and Management, University of Cyprus, P.O. Box 20537, Nicosia CY 1678, Cyprus
3. Department of Banking and Finance, Southampton Business School, University of Southampton, Southampton SO17 1BJ, UK