1. Department of Business Management, Escuela Universitaria de Turismo de Tenerife, Tenerife, Spain
2. Department of Accounting and Finance, IUDE, University of La Laguna, 38200 La Laguna, Tenerife, Spain
3. Department of Business Management, IUDE, University of La Laguna, 38200 La Laguna, Tenerife, Spain