1. Department Economics, Accounting and Finance, Technical University of Cartagena (Spain), Faculty of Business Sciences, Cartagena, Spain
2. Department of Business and Accounting, UNED (Spain), School of Economics, Madrid, Spain
3. Department of Business Economics, University CEU San Pablo of Madrid (Spain), Faculty of Economics and Business, Madrid, Spain
4. Department of Quantitative Methods, Legal Sciences and Modern Languages, Technical University of Cartagena (Spain), Faculty of Business Sciences, Cartagena, Spain