1. Department of Business Administration, University Carlos III of Madrid, C/Madrid, 126, 28903 Getafe, Madrid, Spain
2. Department of Economics and Business Administration, University of Alcalá, Pl. de la Victoria, 2, 28802 Alcalá de Henares, Madrid, Spain
3. Department of Financial and Actuarial Economics and Statistics, University Complutense of Madrid, Somosaguas, 28223 Pozuelo de Alarcón, Madrid, Spain
4. Department of Finance and Commercial Research, Autonomous University of Madrid, C/Francisco Tomás y Valiente, 5, 28049 Madrid, Spain