1. School of Applied Economics and Social Sciences Agricultural University of Athens Iera Odos Street 75 Athens 11855 Greece
2. School of Management University of Bath Claverton Down Road Bath BA2 7AY UK
3. ALBA Graduate Business School The American College of Greece Xenias Street Athens 11528 Greece
4. Cardiff Business School University of Cardiff Colum Drive Cardiff CF10 3EU UK
5. Department of Accounting and Finance University of Macedonia Egnatia Street Thessaloniki 54636 Greece