Apostolos A. Ballas, Ph.D.1, Irene Fafaliou, Ph.D.2, and Dimitris Kaforos, M.B.A.1. (1) Department of Accounting & Finance, Athens University of Economics and Business, 76, Patission str, Athens, 10434, Greece, (2) Department of Economics, University of Piraeus, 80, Karaoli & Dimitriou str, Piraeus, 18534, Greece