1. Department of Banking and Financial Management, University of Piraeus, Piraeus, Greece
2. School of Economics and Management, Open University of Cyprus, Latsia, Cyprus
3. Department of Economics, University of Pretoria, Pretoria, South Africa
4. Department of Finance, IPAG Business School, Paris, France
5. School of Economics and Finance, Victoria University of Wellington, Wellington, New Zealand
6. School of Business, Wellington Institute of Technology, Wellington, New Zealand