1. School of Hospitality Administration, Zhejiang Yuexiu University of Foreign Languages, Shaoxing, China
2. Leeds Business School, Leeds Beckett University, Leeds, UK
3. Department of Accounting and Financial Management, Newcastle Business School, Northumbria University, Newcastle upon Tyne, UK
4. Department of Banking and Financial Management, School of Finance and Statistics, University of Piraeus, Piraeus, Greece