1. Department of Political Economy and Public Finance, Economics and Business Statistics and Economic Policy, University of Castilla-La Mancha, Ciudad Real, Spain
2. Department of Applied Economics, International Economy Institute, University of Alicante, Alicante, Spain
3. Faculty of Economics Administrative and Social sciences, Istanbul Gelisim University, Istanbul, Turkey
4. Department of Accounting, Analysis and Audit, School of Economics and Management, South Ural State University, Chelyabinsk, Russia
5. Department of Accounting, Economics and Finance, Bournemouth University, Poole, UK