[1] Univ Barcelona BEAT, Dept Matemat Econom Financera & Actuarial, Av Diagonal 690, Barcelona 08034, Spain
[2] Univ Rovira & Virgili ECO SOS, Dept Gestio Empreses, Av Univ 1, Reus 43204, Spain
[3] Univ Southern Denmark, Dept Business & Econ, Campusvej 55, DK-5230 Odense M, Denmark