First Author:   Alessandro Cusimano Department of Economics, Business and Statistics, University of Palermo alessandro.cusimano@unipa.it   , Italy       Second Author: Chiara Paola Donegani Department of Finance, Accounting, and Economics, University of Wolverhampton Business School c.donegani@wlv.ac.uk   , UK       Third Author: Stephen McKay School of Social and Political Sciences, College of Social Science, University of Lincoln smckay@lincoln.ac.uk   , UK