1. Department of Accounting and Finance, Faculty of Economics and Business, Regional Campus of International Excellence “Campus Mare Nostrum”, University of Murcia, Espinardo (Murcia), Spain
2. Department of Accounting and Finance, Faculty of Economics and Business, Campus Miguel de Unamuno s/n, University of Salamanca, Salamanca, Spain
3. Department of Management, Finance and Technology, LUM Jean Monnet University, Casamassima (Bari), Italy