1. Institute of Finance and Artificial Intelligence, Faculty of Economics and Business, University of Maribor, Razlagova 14, 2000 Maribor, Slovenia
2. Department of Accounting and Auditing, Faculty of Economics and Business, University of Maribor, Razlagova 14, 2000 Maribor, Slovenia
3. Insurance Supervision Agency, Trg Republike 3, 1000 Ljubljana, Slovenia
4. Department of Finance, Faculty of Economics and Business, University of Maribor, Razlagova 14, 2000 Maribor, Slovenia