1. Bordeaux School of Economics, University Bordeaux, CNRS, BSE, UMR 6060, Pessac, France
2. Department of Public Finance, Institute of Finance, Poznań University of Economics and Business, Poznań, Poland
3. Department of Investments and Financial Markets, Institute of Finance, Poznan University of Economics and Business, Poznań, Poland
4. Food, Land and Agribusiness Management, Harper Adams University, Newport, Shropshire, UK