1. Department of Accounting, Faculty of Business and Economics; University of the Basque Country UPV/EHU; Vitoria-Gasteiz Spain
2. Department of Accounting, Faculty of Business and Economics; University of the Basque Country UPV/EHU; Bilbao Spain
3. Department of Accounting, Faculty of Business and Economics; University of the Basque Country UPV/EHU; San Sebastian Spain