First Author:   Jean-Marie Cardebat LAREFI, University of Bordeaux - INSEEC, France jean-marie.cardebat@u-bordeaux.fr         Second Author: Paola Corsinovi Hochschule Geisenheim University, Center of Economics paola.corsinovi@hs-gm.de   Geisenheim, D - 65366, Germany       Third Author: Davide Gaeta Department of Business Administration, University of Verona davide.gaeta@univr.it   Verona, 37029, Italy