1. Department of Business Administration, School of Business, University of the Aegean, 82132 Chios, Greece
2. Department of Accounting and Finance, School of Business Administration, University of Macedonia, 54636 Thessaloniki, Greece
3. Department of Tourism Management, School of Economics and Business, University of Patras, 26504 Patras, Greece
4. Department of Economics and Business, School of Economics, Business and Computer Science, Neapolis University Pafos, 8042 Paphos, Cyprus