1. The Department of Accounting, Finance, and Business Law, College of Business, Texas A&M University-Corpus Christi, Corpus Christi, TX 78412, USA
2. School of Financial Planning, College of Human Sciences, Texas Tech University, Lubbock, TX 79409, USA
3. Department of Agricultural and Applied Economics, Davis College of Agricultural Sciences & Natural Resources, Texas Tech University, Lubbock, TX 79409, USA