1. Department of Applied Economics I, Facultad de Economía y EmpresaUniversity of the Basque Country (UPV‐EHU) Donostia‐San Sebastian Spain
2. Department of Accounting and Finance, Facultad de Economía y EmpresaUniversity of the Basque Country (UPV‐EHU) Vitoria‐Gasteiz Spain
3. Department of Management, Facultad de Economía y EmpresaUniversity of the Basque Country (UPV‐EHU) Donostia‐San Sebastian Spain
4. Department of Management, Faculté des Sciences de L'administrationUniversité Laval Québec , Quebec Canada