[1] Ramon Llull Univ, IQS Sch Management, Via Augusta 390, Barcelona 08017, Spain
[2] Univ Barcelona, Dept Econ & Business Org, Diagonal 690, Barcelona 08034, Spain
[3] Univ Colima, Tourism Fac, Josefa Ortiz de Dominguez 64, Villa De Alvarez 28970, Colima, Mexico
[4] Jaume I Univ, Dept Business Adm & Mkt, Campus Riu Sec, Castellon de La Plana 12071, Spain