1. ISCTE Business School, BRU-IULUniversity Institute of Lisbon Avenida das Forças Armadas 1649-026 Lisbon Portugal
2. Department of Finance, Insurance and Real Estate, Fogelman College of Business and EconomicsUniversity of Memphis 38152-3120 Memphis TN USA
3. Faculty of Economics and BusinessUniversity of Oviedo Avda. Del Cristo s/n 33007 Oviedo Spain