1. Business School, Hubei University Wuhan, Hubei, PR China
2. Department of Management Sciences, COMSATS University Islamabad (CUI), Islamabad, Pakistan
3. Lahore Business School, University of Lahore, Lahore, Pakistan
4. Economics Department, Ibn Haldun University, Istanbul, Turkey
5. School of Accounting, Zhejiang Gongshang University, Hangzhou,PR China
6. College of Business, Abu Dhabi University, Abu Dhabi,UAE