References

Beatriz García Osma

Professor of Accounting

Department of Business Administration

Universidad Carlos III de Madrid

Phone:(+34) 91 624 89 27

Email: bgosma@emp.uc3m.es

Encarna Guillamón Saorín

Professor of Accounting

Department of Business Administration

Universidad Carlos III de Madrid

Phone:(+34) 91 624 96 42

Email: encarna.guillamon@emp.uc3m.es

José S. Penalva

Professor of Finance

Department of Business Administration

Universidad Carlos III de Madrid

Phone:(+34) 91 624 96 54

Email: jpenalva@emp.uc3m.es