1. Nottingham University Business School, Faculty of Arts and Social Sciences, The University of Nottingham Malaysia, Semenyih, Selangor, Malaysia
2. Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman, Jalan Sungai Long, Bandar Sungai Long, Kajang, Malaysia
3. Department of Management, Faculty of Business and Economics, Universiti Malaya, Kuala Lumpur, Malaysia
4. Department of Finance, Faculty of Economics and Business, Katip Celebi University, Izmir, Turkiye
5. Department of Economics and Finance, College of Business, University of Bahrain, Zallaq, Kingdom of Bahrain