1. Full Professor, Dept. of Accounting and Finance, Faculty of Economics and Business, Regional Campus of International Excellence “Campus Mare Nostrum,” Univ. of Murcia, 30100 Espinardo, Murcia, Spain (corresponding author). ORCID: .
2. Associate Professor, Dept. of Quantitative Methods for Economics and Business, Faculty of Economics and Business, Regional Campus of International Excellence “Campus Mare Nostrum,” Univ. of Murcia, 30100 Espinardo, Murcia, Spain.
3. Lecturer, Dept. of Accounting, Faculty of Economics and Business, Regional Campus of International Excellence “Campus Mare Nostrum,” Univ. of Murcia, 30100 Espinardo, Murcia, Spain.
4. Lecturer, Dept. of Finance and Public Sector Economics, Faculty of Economics and Business, Regional Campus of International Excellence “Campus Mare Nostrum,” Univ. of Murcia, 30100 Espinardo, Murcia, Spain.