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