1. Department of Accounting, Economics, Finance and Information Sciences David B. O’Maley College of Business Embry‐Riddle Aeronautical University Daytona Beach FL USA
2. Finance Department School of Business Providence College Providence RI USA
3. Department of Finance College of Charleston Charleston SC USA
4. Department of Finance and Economics Gary W. Rollins College of Business University of Tennessee at Chattanooga Chattanooga TN USA