Available online at www.sciencedirect.

com

ScienceDirect
Procedia Economics and Finance 9 (2014) 142– 152

© 2014 The Authors. Published by Elsevier B.V. Open access under CC BY-NC-ND license.
Selection and peer-review under responsibility of Kavala Institute of Technology, Department of Accountancy, Greece

2212-5671 © 2014 The Authors. Published by Elsevier B.V. Open access under CC BY-NC-ND license.
Selection and peer-review under responsibility of Kavala Institute of Technology, Department of Accountancy, Greece
doi:10.1016/S2212-5671(14)00015-X
Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152 143
144 Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152
Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152 145
146 Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152
Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152 147
148 Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152
Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152 149
150 Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152
Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152 151
152 Androniki Katarachia and Anastasios Konstantinidis / Procedia Economics and Finance 9 (2014) 142– 152