[1] Univ Murcia, Dept Financial Econ & Accounting, Murcia, Spain
[2] Univ Salamanca, Multidisciplinary Inst Enterprises, Dept Adm & Business Econ, Salamanca, Spain
[3] Univ Murcia, Dept Finance & Publ Sect Econ, Murcia, Spain
[4] FES, Campus Unamuno, Fac Econ Empresa, Salamanca 37007, Spain