1. School of Finance, Jiangxi Normal University, Nanchang, China
2. International Business College, Dalian Minzu University, Dalian, China
3. School of Accounting, Dongbei University of Finance and Economics, Dalian, China
4. Department of Management Sciences, Hazara University, Mansehra, Pakistan
5. Centre for Management and Commerce, University of Swat, Khyber Pakhtunkhwa, Pakistan