1. Department of Accounting and Finance, University of West Attica, 12243 Egaleo, Greece
2. School of Humanities, Hellenic Open University, 26504 Patra, Greece
3. Department of Business Administration, University of West Attica, 12243 Egaleo, Greece
4. School of Forestry and Natural Environment, Faculty of Agriculture, Forestry and Natural Environment, Aristotle University of Thessaloniki, 54124 Thessaloniki, Greece