1. Queen’s University Belfast Department of Economics, Queen’s Business School, , Belfast, UK , chris.colvin@qub.ac.uk
2. Ulster University Department of Accounting, Finance and Economics, Ulster University Business School, , Belfast, UK , s.henderson1@ulster.ac.uk
3. Heriot-Watt University Department of Accountancy, Economics and Finance, Edinburgh Business School, , Edinburgh, UK , e.mclaughlin@hw.ac.uk