1. School of Management, Xi’an Jiaotong University, Xi’an, Shaanxi, P.R. China
2. Department of Business Administration and Tourism, Hellenic Mediterranean University, Crete, Greece; Neapolis University, Pafos, Cyprus
3. Department of Accounting and Finance, University of Thessaly, Larissa, Greece
4. School of Business, University of the Aegean, Chios, Greece