1. Department of Management Science and Technology, University of Western Macedonia, GR50100 Kozani, Greece
2. Department of Accounting and Finance, University of Western Macedonia, GR50100 Kozani, Greece
3. Department of Economics and Business, Neapolis University Pafos, Pafos 8042, Cyprus
4. Department of Business Administration and Tourism, Hellenic Mediterranean University, GR71410 Heraklion, Greece
5. Department of Accounting and Finance, Neapolis University Pafos, Pafos 8042, Cyprus