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2212-5671 2015 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license
(http://creativecommons.org/licenses/by-nc-nd/4.0/).

Peer-review will be under responsibility of Department of Accountancy and Finance, Eastern Macedonia and Thrace Institute of
Technology, Kavala, Greece.
doi:10.1016/S2212-5671(15)00032-5

31
5

Konstantinos
Konstantinos
J. Liapis
J. Liapis
and Dimitrios
and Dimitrios
D. Kantianis
D. Kantianis
/ Procedia
/ Procedia
Economics
Economics
and Finance
and Finance
19 (2015)
19 (2015)
314 314
324 324

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