First Author:   Oreste Napolitano Department of Business and Economic Studies, University of Naples Parthenope napolitano@uniparthenope.it   Via Generale Parisi, 13 Napoli, 80133, Italy       Second Author: Mariafortuna Pietroluongo Department of Business and Economic Studies, University of Naples Parthenope pietroluongo@uniparthenope.it         Third Author: Konstantinos Kounetas Department of Economics University of Patra, Greece - Visiting professor University of Parthenope kounetas@upatras.gr