First Author:   Oliver Bela Kovacs University of Pecs, Faculty of Business and Economics, Department of Finance and Accounting kovacs.oliver@ktk.pte.hu   , Hungary       Second Author: Gabor Murai University of Pecs, Faculty of Business and Economics, Department of Economics and Econometrics murai.gabor@ktk.pte.hu   , Hungary       Third Author: Zoltan Szabo University of Pecs, Faculty of Business and Economics, Department of Finance and Accounting szabo.zoltan@ktk.pte.hu   , Hungary