Juan F. Arenas-Escaso
Department of Financial Economics and Accounting, Universidad de Extremadura, Cáceres,
Spain

José A. Folgado-Fernández
Department of Financial Economics and Accounting, Universidad de Extremadura, Cáceres,
Spain

Pedro R. Palos-Sanchez
2) Department of Financial Economic and Operations Management, University of Sevilla, Seville, Spain. 3) NECE-UBI Research Unit in Business Sciences, University of Beira Interior (UBI), Covilhã,
Portugal