1. Cardiff University; Business School, Colum Drive; Cardiff CF10 3EU UK
2. University of Bristol; School of Economics Finance and Management; 8 Woodland Road Bristol BS8 1TN UK
3. University of Guadalajara; School of Economics and Business Administration, Department of Quantitative Methods, Periférico Norte No. 799, Modulo M 1er Nivel, Núcleo Universitario Los Belenes; C.P. 45100 Zapopan Jalisco México