1. Department of Business Innovation Assessment and Management; University of the Basque Country UPV/EHU; Bilbao Spain
2. Department of Business Organization; University of the Basque Country UPV/EHU; Bilbao Spain
3. Department of Financial Economics II; University of the Basque Country UPV/EHU; Bilbao Spain
4. Department of Business Organization; Autonomous University of Madrid; Madrid Spain
5. Department of Business Organization; University of the Basque Country UPV/EHU; San Sebastián Spain