First Author:   José Perles Department of Applied Economic Analyisis. University of Alicante jose.perles@ua.es   Facultad de Ciencias Económicas y Empresariales, Campus San Vicente del Raspeig, 03080 Alicante San Vicente del Raspeig, 03080, España   965909551(Phone) 965909551(Fax) Second Author: Ana Ramón Department of Applied Economic Analyisis. University of Alicante anar@ua.es   Campus San Vicente del Raspeig, Campus San Vicente del Raspeig, 03080 Alicante San Vicente del Raspeig, 03080, España   965909551(Phone)   Third Author: Antonio Rubia Department of Financial Economics and Accounting antonio.rubia@ua.es   Facultad de Ciencias Económicas y Empresariales, Campus San Vicente del Raspeig, 03080 Alicante San Vicente del Raspeig, 03080, España   965909551(Phone)