1. University of Naples Federico II, Department of Economics; Management, Institution; Via Cinthia, 4 Monte Sant'Angelo 80126 Naples Italy
2. University of Exeter Business School; Department of Accounting; Streatham Court, Rennes Drive Exeter EX4 4PU UK
3. University of Exeter Business School; Xfi Centre for Finance and Investment; Rennes Drive Exeter EX4 4ST UK